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1^1 



Government Gouvernement 



of Canada 



du Canada 



Prepared by the 

Receiver General for Canada 



msmmi 



ubiic occounis of conodo 




Volume II 

Part II 

Additional 

Information and Analyses 



Metropolitan Toronto Reference Library 



Canada 



TmWic Aecouhl^ of 






I ^1^1 (Government Gouvernement 
B^^B of Canada du Canada 






Prepared by the 

Receiver General for Canada 



public cMcounls of conodo 




METROPOLITAN TORONTO 
LIBRARY 



JAN 1,^ 199? 

BUmESS & 
SOCIAL SQIEUOES 



Volume II 

Part II 

Additional 

Information and Analyses 



I 



Canada 



©Minister of Supply and Services Canada 1991 

Available in Canada through 

Associated Bookstores 
and other booksellers 

or by mail from 

Canada Communication Group — Publishing 
Ottawa, Canada KIA 0S9 

Catalogue No. P51- 1/199 1-2-2E 
ISBN 0-660-14200-7 

Version fi:an9aise est aussi disponible 



VOLUME II (PART II) 



VuU"' '... 



. TABLE OF CONTENTS 



.'^ .'V-'--. --xuu 



"' '■' - '■ 'i^^: ■■■'-": ■ - Section 

* Introduction 

1. Financial Statements of Revolving Funds 

rt-o >' . • a.,^;/* v*!rr*td^ * 2. Financial Statements of Departmental 

r . Corporations and Other Entities 

3. Supplementary Information Required by the 
Financial Administration Act 

4. Accounts Receivable 

5. Professional and Special Services 

6. Construction and/or Acquisition 

7. Transfer Payments 

8. Public Debt Charges 

9. Payments of Damage Claims, Ex Gratia 
Payments, Federal Court Awards and Nugatory 
Payments 

10. Federal-Provincial Shared-Cost Programs 

1 1 . Other Government-Wide Information ; ■ 

12. Other Miscellaneous Information 

13. Index 



INTRODUCTION TO THE PUBLIC ACCOUNTS 



Nature of the Public Accounts 

The Public Accounts is the report of the Government 
of Canada prepared each fiscal year by the Receiver 
General as required by Section 64 of the Financial Ad- 
ministration Act. 

The report covers the fiscal year of the Government, 
which ends on March 31, and is prepared from data 
contained in the accounts of Canada and from more 
detailed records maintained in departments and agen- 
cies. The accounts of Canada is the centralized record 
of the Government's financial transactions maintained 
by the Receiver General in which the transactions of all 
departments and agencies are summarized. Each depart- 
ment and agency is responsible for reconciling its 
accounts to the control accounts of the Receiver 
General, and for maintaining detailed records of the 
transactions in their accounts. 

The report covers the financial transactions of the 
Government during the year. In certain cases, par- 
liamentary authority to undertake transactions was 
provided by legislation approved in earlier years. 



Format of the Public Accounts 

The Public Accounts is produced in three volumes. 

Volume I presents a summary analysis of the finan- 
cial transactions of the Government while Volume III 
contains an annual consolidated report on the businesses 
and activities of all parent Crown corporations together 
with a listing of all Crown corporations and other cor- 
porate interests of Canada. 



Volume 11 is published in two parts. Part I presents 
the financial operations of the Government, segregated 
by ministry while Part II presents additional informa- 
tion and analyses. The content of Part II is summarized 
as follows: 

• financial statements of revolving funds (Section 1); 

• financial statements of departmental corporations 
and other entities (Section 2); 

• supplementary information required by the Finan 
cial Administration Act (Section 3); 

• accounts receivable (Section 4); 

• professional and special services (Section 5); 

• construction and/or acquisition of land, buildings 
works, machinery and equipment (Section 6); 

• transfer payments (Section 7); 

• public debt charges (Section 8); 

• payments of damage claims, ex gratia payments 
Federal Court awards and nugatory payments 
(Section 9); 

• federal-provincial shared-cost programs 
(Section 10); 

•other Government-wide information (Section 11) 
and, 

• other miscellaneous information (Section 12). 



I 



SECTION 



1 



1990-91 

PUBLIC ACCOUNTS 



Financial Statements of 
Revolving Funds 



:a-i,.,1;- ' ' ^' 



CONTENTS 

Page 

Airports 1.2 

Defence Production 1.9 

Government Telecommunications Agency 1.11 

National Film Board 1.15 

Passport Office 1.21 

Public Works 1.24 

Race Track Supervision 1.30 

Staff Development and Training 1.34 

Supply 1.38 



NOTE TO USER 



It would be appreciated if you could complete and return the 
Reader's Survey inserted at the beginning of this volume 



INTRODUCTION TO THE PUBLIC ACCOUNTS 



Nature of the Public Accounts 

The Public Accounts is the report of the Government 
of Canada prepared each fiscal year by the Receiver 
General as required by Section 64 of the Financial Ad- 
ministration Act. 

The report covers the fiscal year of the Government, 
which ends on March 31, and is prepared from data 
contained in the accounts of Canada and from more 
detailed records maintained in departments and agen- 
cies. The accounts of Canada is the centralized record 
of the Government's financial transactions maintained 
by the Receiver General in which the transactions of all 
departments and agencies are summarized. Each depart- 
ment and agency is responsible for reconciling its 
accounts to the control accounts of the Receiver 
General, and for maintaining detailed records of the 
transactions in their accounts. 

The report covers the financial transactions of the 
Government during the year. In certain cases, par- 
liamentary authority to undertake transactions was 
provided by legislation approved in earlier years. 



Format of the Public Accounts 

The Public Accounts is produced in three volumes. 

Volume I presents a summary analysis of the finan- 
cial transactions of the Government while Volume III 
contains an annual consolidated report on the businesses 
and activities of all parent Crown corporations together 
with a listing of all Crown corporations and other cor- 
porate interests of Canada. 



Volume II is published in two parts. Part I presents 
the financial operations of the Government, segregated 
by ministry while Part II presents additional informa- 
tion and analyses. The content of Part II is summarized 
as follows: 

• financial statements of revolving funds (Section 1); 

• financial statements of departmental corporations 
and other entities (Section 2); 

• supplementary information required by the Finan- 
cial Administration Act (Section 3); 

• accounts receivable (Section 4); 

• professional and special services (Section 5); 

• construction and/or acquisition of land, buildings, 
works, machinery and equipment (Section 6); 

• transfer payments (Section 7); 

• public debt charges (Section 8); 

• payments of damage claims, ex gratia payments; 
Federal Court awards and nugatory payments 
(Section 9); 

• federal-provincial shared-cost programs 
(Section 10); 

•other Government-wide information (Section 11) 
and, 

• other miscellaneous information (Section 12). 



I 



V' \^:i 



SECTION 



1 



1990-91 

PUBLIC ACCOUNTS 



Financial Statements of 
Revolving Funds 



CONTENTS 

Page 

Airports 1.2 

Defence Production 1.9 

Government Telecommunications Agency 1.11 

National Film Board 1.15 

Passport Office 1.21 

Public Works 1.24 

Race Track Supervision 1.30 

Staff Development and Training 1.34 

Supply 1.38 



NOTE TO USER 



It would be appreciated if you could complete and return the 
Reader's Survey inserted at the beginning of this volume 



'i7 



PUBLIC ACCOUNTS, 1990-91 

Airports Revolving Fund 

MANAGEMENT REPORT 

The accompanying financial statements of the Airports Revolving 
Fund have been prepared in accordance with generally accepted 
accounting principles applied on a basis consistent with that of the 
preceding year. The primary responsibility for the integrity and 
objectivity of the data in these financial statements rests with 
management. 

These financial statements were prepared in accordance with the 
significant accounting policies set out in Note 2. Some of the 
information included is based on management's best estimates and 
judgements, which give due consideration to materiality. To meet 
the reporting requirements, separate accounts are maintained on a 
decentralized basis for each of the airports funded by the Revolving 
Fund, under the functional authority of the Director General, 
Finance, and are submitted to Ottawa Headquarters for review and 
consolidation. 

The airports in the Fund are subject to departmental systems of 
financial management and internal control and such additional 
policies, practices and procedures as are necessary to facilitate 
financial reporting for the Revolving Fund, in accordance with the 
requirements of the Treasury Board and Receiver General for 
Canada. Transactions are executed in accordance with prescribed 
regulations, within parliamentary authorities, and are recorded to 
maintain accountability of Government funds and to safeguard the 
assets of the Revolving Fund. 

The Revolving Fund was wound up as at March 31, 1991 in 
accordance with authority provided in 1990-91 Supplementary 
Estimates, Vote 2c. The net assets and responsibility for the 
continuation of services of this Fund have been transferred to the 
Airports activity of the Transport Program. 

Approved by: 

D. F. SMITH 

for the Assistant Deputy Minister 
Finance and Administration 
(Senior financial officer) 

R. A. QUAIL 

A/ Deputy Minister of Transport 

August 8, 1991 



STATEMENT OF AUTHORITY PROVIDED 
FOR THE YEAR ENDED MARCH 31, 1991 
(in thousands of dollars) 






1991 




1990 




Estimates 


Actual 


Estimates 


Actual 


Net (loss) profit for 

the year 1,662 

Add: items not requiring 

use of funds 165,664 


(9,660) 
160,271 


167,163 


13,879 
159,574 


Operating source of 
funds 167,326 


150,611 


167,163 


173,453 



Net capital acquisitions .. (73,092) (79,552) (84,613) (103,011) 

Working capital change . . (3,859) (15,903) 

Other items 29,236 3,997 

Authority provided 94,234 96,436 82,550 58^36 



RECONCILIATION OF UNUSED AUTHORITY 

MARCH 31, 1991 

(in thousands of dollars) 



1991 



1990 



Debit balance in the accumulated net charge 

against the Fund's authority account (361,500) (275,563) 

Transfer to ANCAFA of contributed capital and 

accumulated surplus 1,444,679 

1,083,179 (275,563) 

Authority provided in Vote 2c to write-off the 
assets and liabilities 1,444,679 

(361,500) (275,563) 
Add: PAVE charges against the appropriation 

account after March 31 59,019 58,009 

Less: amounts credited to the appropriation 

account after March 31 36,411 24,902 

Net authority provided, end of year (338,892) (242,456) 

Authority limit 80.000 80,000 

Unused authority carried forward 418,892 322,456 

Unused authority repealed '" (418.892) 

*" 1990-91 Supplementary Estimates C, Vote 2c provided authority to repeal 
Section 10 of the Revolving Funds Act as of March 31, 1991, thereby 
eliminating the legal basis for the existence of the Airports Revolving Fund. 
Therefore, the statutory unused authority is cancelled. See Note 15 for 
additional information. 



/ . 2 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



Airports Revolving Fund — Continued 



UNAUDITED BALANCE SHEET AS AT MARCH 31, 1991 
(in thousands of dollars) 



ASSETS 



1991 



1990 



(See Note 15) 



Current 
Accounts receivable 

Federal Government 

Outside parties, net of allowance for 

doubtful accounts 

Security deposits 

Inventory of materials and supplies . . . 

Long-term receivables 

Deferred charges 

Fixed 

Less: accumulated amortization 



33,770 

50,372 
12,041 
4,884 



101,067 



4,835 



4,050 



1,718,223 
652,202 



1,066,021 



LIABILITIES 



Current 
Accounts payable and accrued liabilities 

Federal Government 

Outside parties 

Security deposits 

Contractors holdbacks 

Current portion of the provision for employee 

termination benefits 

Long-term 
Provision for employee termination 

benefits 

Deferred revenue 

EQUITY OF CANADA 

Accumulated net charge against the Fund's 

authority 

Contributed capital 

Accumulated surplus 



1991 



1990 



(See Note 15) 






49,428 




16,276 


. vl.^ • ;:, - 


12,041 




579 




3,060 


81,384 




13,360 




2,000 


15,360 



1,175,973 



(275,563) 

1,262,354 

92,438 



1,079,229 



1,175,973 



The accompanying notes are an integral part of the fmancial statements. 
Approved by: 

D. F. SMITH 

for the Assistant Deputy Minister 

Finance and Administration 

R. A. QUAIL 

Al Deputy Minister of Transport 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 3 



PUBLIC ACCOUNTS, 1990-91 

Airports Revolving Fund — Continued 



UNAUDITED 

STATEMENT OF OPERATIONS AND ALLOCATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 

(in thousands of dollars) 



UNAUDITED 

STATEMENT OF CONTRIBUTED CAPITAL 
FOR THE YEAR ENDED MARCH 31, 1991 
(in thousands of dollars) 



1991 



1990 



1991 



1990 



Revenues 

Landing fees 

Concessions 

General terminal fees 

Car parking 

Rentals 

Fuel concession fees 

Service fees and miscellaneous 

Expenses 

Terminal control costs 

Interest associated with capital contributed 

to the Fund 

Salaries and employee benefits 

Contract services 

Amortization 

Purchased goods 

Departmental overhead 

Royal Canadian Mounted Police security 

services (Note 9) 

Grants in lieu of taxes 

Utilities 

Loss on disposal of fixed assets 

Loss from operations 

Allocations (Note II) 

Profit (loss) after allocations 



119,682 


113,179 


102,018 


92,699 


83,457 


81,285 


63.537 


61,292 


53,032 


45,139 


18,660 


13,986 


15,823 


15,300 


456,209 


422,880 



112,148 



(9,660) 



UNAUDITED 

STATEMENT OF ACCUMULATED SURPLUS 
FOR THE YEAR ENDED MARCH 31, 1991 
(in thousands of dollars) 



1991 



Balance, beginning of year 

Transfer of lump sum payment — 

Deferred revenue 

Prior period adjustment — 

Fixed assets 

Profit/(loss) after allocations .... 

Balance, end of year (see Note 15) 



100,868 



99,242 


94,359 


93,082 


85,714 


60,706 


49,248 


57,693 


62,193 


39,333 


32,288 


34,004 


30,776 


29,347 


21,421 


25,234 


22,147 


17,620 


17,447 


677 


580 


569,086 


517,041 


(112,877) 


(94,161) 


103,217 


108,040 



13,879 



1990 



92,438 


82,145 


2,000 




(789) 


(3,586) 


(9,660) 


13,879 



Balance, beginning of year 

Interest associated with capital contributed to 

the Fund 

Net transfer of fixed assets (to) from Canada . 

Balance, end of year (see Note 15) 



1,262,354 


1,167,929 


99,242 


94,359 


(906) 


66 


1,360,690 


1,262,354 



UNAUDITED 

STATEMENT OF CHANGES IN FINANCIAL POSITION 

FOR THE YEAR ENDED MARCH 31, 1991 

(in thousands of dollars) 



83,989 



92,438 



Operating activities: 

Profit /(loss) after allocations 

Items not requiring cash: 
Interest associated with capital contributed 

to the Fund 

Amortization 

Provision for employee termination 

benefits 

Amortization of deferred charges 

Loss on disposal of fixed assets 

Changes in current assets and liabilities 

Changes in other assets and liabilities: 

Long-term receivables 

Deferred revenue 

Payments on and change in provision for 
employee termination activities 

Net financial resources provided by operating 
activities 

Investing activities: 
Transfer of lump sum payment — 

Deferred revenue 

Fixed assets purchased 

Net financial resources provided by investing 

activities 

Net financial resources provided, during 

the year 

Accumulated net charge against the Fund's 

authority account, beginning of year 

Accumulated net charge against the Fund's 
authority account, end of year (see Note 15) . . . 



1991 



(9,660) 



1990 



13,879 



99,242 


94,359 


57,693 


62,193 


2.434 


2,217 


225 


225 


677 


580 


150.611 


173,453 


(3.859) 


(15,903) 


(998) 


(4,835) 


27,187 




(9,452) 


(1.416) 


163,489 


151,299 


2,000 




(79,552) 


(103.011) 


(77,552) 


(103,011) 


85,937 


48.288 


275,563 


227.275 



361.500 



275.563 



/ . 4 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



Airports Revolving Fund — Continued 

NOTES TO THE FINANCIAL STATEMENTS 
MARCH 31, 1991 



PUBLIC ACCOUNTS, 1990-91 



1. Authority and purpose 

The Airports Revolving Fund (formerly known as the Self- 
Supporting Airports and Associated Ground Services 
Revolving Funds), in accordance with the Revolving Funds 
Act, is authorized to make operating and capital expenditures 
out of the Consolidated Revenue Fund for the purpose of 
operating, maintaining and developing such airports as the 
Treasury Board may approve. The Fund is also authorized to 
spend any revenue received from the operation of such airports 
for this purpose as well as any monies appropriated therefore 
by Parliament from time to time. 

This Fund was originally established in 1969. It has a statu- 
tory drawing authority of $80 million on the Consolidated 
Revenue Fund and it operates under terms and conditions 
approved by the Treasury Board. 

Over the years the number of airports in the Fund has varied. 
At March 31, 1991 there were eight: Halifax, Montreal (Dorval 
and Mirabel), Ottawa, Pearson, Winnipeg, Calgary, Edmonton 
and Vancouver. 

The Fund ceased operations as at March 31, 1991. 1990-91 
Supplementary Estimates C, Vote 2c provided authority to 
repeal Section 10 of the Revolving Funds Act as of March 31, 
1991, thereby eliminating the legal basis for the existence of 
the Airports Revolving Fund. Therefore, the statutory unused 
authority is cancelled. See Note 15 for additional information. 

2. Summary of significant accounting policies 

The financial statements have been prepared in accordance 
with accounting principles generally accepted in Canada. 

(a) Valuation of inventory of materials and supplies 

Inventory of materials and supplies, held for repair and 
maintenance purposes at the airports, is valued at the 
lower of cost and replacement value. ^ 

(b) Deferred charges 

Payments made by the Fund which give rise to future 
benefits are recorded as deferred charges and are amor- 
tized over the years to which the benefits relate. 

(c) Fixed assets 

Fixed assets purchased by the Fund are recorded at cost. 
Fixed assets transferred to the Fund prior to April 1, 1979 
were recorded at appraised values established by the De- 
partment of Transport in accordance with Treasury Board 
Circular 1980-7. Fixed assets transferred to the Fund as at 
April 1, 1979 were recorded at their amortized value at 
that date. All subsequent transfers of fixed assets from and 
to Canada are recorded at net book value at the date of 
transfer. 

Project administration costs, including interest incurred 
during the construction of new airports, are capitalized 
and included in airport development costs to the extent 
that these costs are not readily identifiable with specific 
fixed assets. Additions, renewals and betterments which 
extend the economic lives of the assets are capitalized. 
Maintenance and repairs are charged to operations. 



(d) Amortization of fixed assets 

Amortization is charged on a straight-line method based 
on the estimated useful life of the asset. 

The amortization rates used within the major classes of 
assets are as follows: 

Terminal and facilities 2.5% to 10.0% 

Runways and other paved surfaces 2.5% to 6.7% 

Machinery and equipment 4.0% to 20.0% 

Airport development costs 4.2% 

(e) Deferred revenue 

Funds received in advance are recorded as deferred 
revenue and recognized as revenue over the term of the 
lease. 

(f) Terminal control costs 

Terminal control costs are for those air navigational ser- 
vices associated with the approach, landing and take-off 
of aircraft at an airport and the control of en route flights 
while traversing a terminal control area. The costing of 
terminal control is an estimate of direct and indirect costs 
including amortization for air traffic services, flight ser- 
vice stations, technical support services, flight 
calibration, and meteorological services. 

(g) Interest associated with capital contributed to the Fund 

Interest is allocated on the capital contributed to the Fund. 
The interest rate (10.52% in 1990-91, 10.40% in 1989-90) 
is based on Crown corporation borrowing rates weighted 
against the net book value of capital acquisitions for the 
last 20 years. An average of the contributed capital balance 
less surplus in the accumulated net charge against the 
Fund's authority balance at the beginning and the end of 
the year is used to calculate the allocated interest. 

(h) Employee benefits 

Department of Transport employees operating the airports 
of the Fund are covered by the Public Service Superan- 
nuation Act and the Supplementary Retirement Benefits 
Act. The Government of Canada's portion of their pension 
cost is included in the employee benefit charge assessed 
against the Fund. The actual payment of the pension is 
made from the Public Service Superannuation Retirement 
Benefits Account. 

Termination benefits accrue to Department of Transport 
employees operating airports of the Fund. Payment of 
these benefits is made to employees on separation or re- 
tirement. The cost of these benefits is expensed in the year 
in which they are earned. 

(i) Departmental overhead 

Departmental overhead reflects the charges by the Depart- 
ment of Transport for the estimated costs of technical and 
administrative services provided to the Fund. Since these 
expenditures are not readily identifiable with specific ser- 
vices, the charges are allocated to the Fund as a percentage 
of direct operating and maintenance expenses. 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 5 



PUBLIC ACCOUNTS, 1990-91 

Airports Revolving Fund — Continued 

NOTES TO THE FINANCIAL STATEMENTS 
MARCH 31, 1991— Continued 



•in*n 1 



(j) Grants in lieu of taxes 

Grants in lieu of taxes, imposed on airports of the Fund, 
are accrued based on estimated municipal assessments 
adjusted in accordance with the Municipal Grants Act. 
Grants are paid by the Department of Public Works and 
recovered from the Fund. 

The grants are not finalized until they have been audited 
by the Department of Public Works, often several years in 
arrears. Any adjustments upon finalization are reflected in 
the accounts in the year of settlement. 

(k) Services provided to and received from Government de- 
partments without charge 

The estimated costs for services provided to and received 
from Government departments without charge are in- 
cluded in their respective revenue and expense categories 
and are offset by a corresponding amount which is in- 
cluded under allocations. 

(1) Air transportation tax 

Air transportation tax is levied under the Excise Tax Act, 
Part II. The tax is collected by the Department of National 
Revenue — Customs and Excise which transfers funds 
equivalent to the tax collections to the Department of 
Transport. 

Sufficient tax proceeds are allocated to the Fund in the 
Main Estimates to cover the estimated shortfall between 
site-generated revenue and operating costs, amortization 
and interest. The air transportation tax allocation is sub- 
sequently revised to offset non-cash adjustments to 
terminal control costs and departmental overhead, as well 
as services without charge. 



The air transportation tax allocation is included under 
allocations. 

3. Changes in financial statement presentation 

Certain 1990 comparative amounts have been reclassified to 
conform to the presentation adopted in 1991. 

4. Long-term receivables 

The long-term receivables include $4.2 million from the 
country's two major airlines as the portion of unpaid fuel 
concession fees negotiated as a settlement. Payments due total 
$579,445 annually from 1991-92 to 1998-99 inclusive and 
$199,750 in 1999-2000 and are non-interest bearing. 

The remaining $1.6 million is due from other airlines. Pay- 
ments due total $798,888 annually from 1991-92 to 1993-94 
inclusive and are non-interest bearing. 

5. Changes in treatment of fixed assets 

Effective April 1, 1990, the Department raised the capitaliz- 
ation threshold for fixed assets from $500 to $5,000. This 
change in accounting policy resulted in a retroactive adjust- 
ment which reduced the 1991 net book value of fixed assets by 
$1,026,649. 

The 1990 figures were restated on a comparable basis, which 
resulted in reductions of $3,393,154 to the net book value of 
fixed assets and of $338,300 to amortization expense. 

Changes were also made to the amortization rates of some 
categories of fixed assets. These changes in accounting esti- 
mates are accounted for only in 1991 and applicable future 
periods, ie, no retroactive adjustment was made. 

6. Fixed assets and accumulated amortization 



Fixed assets, at cost and 
appraised values 



Land and land development costs . 

Terminals and facilities 

Runways and other paved surfaces 

Machinery and equipment 

Airport development costs 

Construction in progress 



Accumulated amortization 



Terminals and facilities 

Runways and other paved surfaces 

Machinery and equipment 

Airport development costs 



Balance at 








Balance 


beginning 








at end 


of year 


Acquisitions 


Disposals 


Transfers 


of year 






(in thousands of dollars) 






120,566 




(508) 


1,156 


121,214 


863,790 


18 


(3,092) 


68,761 


929.477 


547,771 




(5,008) 


21,778 


564,541 


89,186 


295 


(3,033) 


12.684 


99.132 


35,604 








35,604 


61,306 


79,238 




(103,160) 


37,384 



1,718,223 



79,551 



(11,641) 



1,219 



652.202 



57,693 



(8,051) 



1,787,352 



Balance at 






Balance 


beginning 






at end 


of year 


Amortization 


Disposals 


of year 




(in thousands of dollars) 




367,846 


28.995 


(1,541) 


395300 


220,331 


20.213 


(5,146) 


235.398 


41,903 


6,990 


(1.364) 


47,529 


22,122 


1,495 




23.617 



701.844 



1 . 6 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



Airports Revolving Fund — Continued 

NOTES TO THE FINANCIAL STATEMENTS 
MARCH 31, 199\— Continued 

7. Development Agreement — Terminal 3, Lester B. Pearson 
International Airport 

In 1987, the Department of Transport entered into a devel- 
opment agreement under which a developer would construct 
and operate a third terminal building at Lester B. Pearson 
International Airport in Toronto. A ground lease and related 
agreements were executed in 1988. The ground lease is for a 
term of 40 years and the Developer has the option of renewing 
the lease for a further term of 20 years. Title to the terminal 
building passes to the Department of Transport, at no cost, 
automatically at the end of the 20 year renewal term, or at the 
end of the 40 year lease term if the Developer does not exercise 
his option to renew. 

The Developer paid $2 million on entering into the lease 
agreement in April 1988 and a further $28 million on Septem- 
ber 24, 1990. These payments will be recognized as revenue 
over the 40 year lease term which commenced on March 31, 
1991. 

The Department of Transport has agreed to provide, under 
certain specified conditions, loans to the Developer during the 
first 15 years of the lease. The principal and accumulated 
interest on these loans may not exceed $70 million and in any 
one year no more than $8 million may be loaned. As at March 
31, 1991, no such loans had been made. 

8. Equity of Canada - .: 

(a) Accumulated net charge against the Fund's authority 

The accumulated net charge against the Fund's authority 
represents the net accumulation of all cash transactions 
made through the Consolidated Revenue Fund, the central 
account through which all Government receipts and dis- 
bursements flow. By virtue of the Fund's mandate, it 
receives credit for all revenues collected and is em- 
powered to draw funds under statutory authority from the 
Consolidated Revenue Fund for shortfalls up to the maxi- 
mum of the authorized limit of $80 million. 

A drawdown on the Fund's authority occurs when accumu- 
lated cash disbursements exceed accumulated cash 
receipts (credit balance) and bears interest at a rate deter- 
mined by the Minister of Finance. An accumulated excess 
of cash receipts over cash disbursements (debit balance) 
represents an addition to the drawing authority of the 
Fund. 

(b) Contributed capital 

Contributed capital primarily includes the amounts repre- 
senting the values assigned to assets transferred from and 
to Canada and interest associated with capital contributed 
to the Fund. 

(c) Accumulated surplus 

The accumulated surplus account represents the net accu- 
mulation of surpluses and deficits since the establishment 
of the Fund. 

9. Royal Canadian Mounted Police security services 

The RCMP provides security services without charge to the 
Fund. An enhanced level of service in relation to national 
security is now being provided in addition to the basic security 
services previously provided. An estimated amount of $29.3 
million (1990 — $21.4 million) relating to the basic security 
service is included as part of the operating expenses of the 
Fund with a corresponding offset included under allocations. 



10. Net other services provided to and received from 
Government departments without charge 

The other services provided to and received from the Depart- 
ment of Transport and other Government departments without 
charge are recorded and included under their corresponding 
revenue and expense categories. These services are sum- 
marized as follows: 



1990-91 



1989-90 



(in thousands of dollars) 



Services received — 

Crash, fire and rescue — Department 
of National Defence 

Provincial sale- tax — Supply and 
Services Canada 

Telecommunications equipment main- 
tenance — Department of Transport . . . , 

Other 

Services provided — 
Landing fees — State tnd military 

aircraft , 

Other 



1 1 . Allocations 



1,548 

2,203 

3,598 
1,144 


1,474 

2,886 

3,408 
1,198 


8,493 


8,966 


(6,432) 
(956) 


(3,273) 
(836) 


(7,388) 


(4,109) 


1,105 


4,857 



Certain amounts are allocated to the Fund to offset expenses 
as follows: 



1990-91 



1989-90 



(in thousands of dollars) 



53326 



19,439 



65,501 



16,261 



72,765 
29347 

1,105 



81,762 
21.421 

4,857 



103,217 



108,040 



Air transportation tax paid to the Fund 

as provided for in the Main Estimates . . . 
Increased allocation to offset non-cash 

adjustments to terminal control costs 

and departmental overhead 

Total air transportation tax allocation 

RCMP security services received 

without charge 

Net other services provided to and received 

from Government departments 

without charge 

Total allocations 

12. Contractual obligations 

As at March 31, 1991, the Fund was committed to expendi- 
tures totalling approximately $57 million (1990 — $76 million) 
under fixed asset construction and maintenance contracts. 

13. Airport transfers 

In 1989, Cabinet approved a policy to transfer airports to 
local management. Later that year, the Department of Trans- 
port signed letters of intent with regional airport authorities to 
begin negotiating the transfer of Edmonton, Vancouver, and 
Calgary International Airports and the Montreal International 
Airports at Dorval and Mirabel. 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 7 



PUBLIC ACCOUNTS, 1990-91 

Airports Revolving Fund — Concluded 

NOTES TO THE FINANCIAL STATEMENTS 
MARCH 31, 1991— Concluded 



No transfers have occurred to date but negotiations are con- 
tinuing and it is expected that long-term leases to transfer the 
above airports will be concluded in fiscal year 1991-92. 

14. Contingent liabilities 

The Department of Transport is a defendant in certain pend- 
ing and threatened litigations related to the operations of the 
Fund. The aggregate amount of claims in respect thereof as at 
March 31, 1991 is approximately $88 million. Settlement, if 
any, resulting from the resolution of these claims will be 
accounted for in the year in which the settlement occurs. 

On May 16, 1989, virtually all major airlines using Canadian 
airports filed a suit in the Federal Court of Canada naming Her 
Majesty the Queen in Right of Canada, the Minister of Trans- 
port and the Department of Transport as defendants. The 
airlines' claim of $66 million was for fuel concession fees 
covering the period 1983 to 1988. The major part of this claim 
relates to the airports which are included in the Fund. How- 
ever, an undetermined part of this claim relates to other 
airports operated by the Federal Government. 

In December 1989, the Department of Transport obtained 
agreement with the country's two major airlines by which the 
airlines agreed: 

(a) to discontinue court action (their portion represented ap- 
proximately 80% of the total claim); 



(b) to pay fuel concession fees from December 1, 1989 until 
March 31, 1991 or the introduction of the new cost re- 
covery policy, whichever is sooner; and 

(c) to remit a portion of the unpaid fuel concession fees as 
negotiated. 

The Department of Transport agreed to discontinue charging 
the fee after March 31, 1991. The Department of Justice and 
Transport are working to fully resolve the fuel concession fee 
litigation and contractual issues in relation to the other air- 
lines. 

15. Termination of the Airports Revolving Fund 

In TB minute no. 815267, the Treasury Board approved: 

(a) the inclusion of an item in 1990-91 final Supplementary 
Estimates to discontinue the Revolving Fund effective 
March 31, 1991, 

(b) the winding up of the Fund, and 

(c) the transfer of the net assets and responsibility for the 
continuation of services to the Airports Activity of the 
Transport Program. 

Supplementary Estimates C, Vote 2c provided authority to 
repeal Section 10 of the Revolving Funds Act, as of March 31, 
1991, thereby eliminating the legal basis for the existence of 
the Airports Revolving Fund. 

The schedule attached provides the balances in the accounts 
of the Airports Revolving Fund prior to the transfer of the total 
net assets to the Airports Activity of the Transport Program as 
of March 31, 1991. 



SUPPLEMENTARY FINANCIAL INFORMATION 
UNAUDITED BALANCE SHEET AS AT MARCH 31, 1991 
(before termination) 
(in thousands of dollars) > 

ASSETS 1991 

Current 
Accounts receivable 

Federal Government 36,746 

Outside parties, net of allowance for 

doubtful accounts 56,808 

Security deposits 7,495 

Inventory of materials and supplies 4,180 

105.229 

Long-term receivables (Note 4) 5,833 

Deferred charges 3,825 

Fixed (Note 6) 1,787,352 

Less: accumulated amortization 701,844 

1,085,508 



LIABILITIES 

Current 
Accounts payable and accrued liabilities 

Federal Government 

Outside parties 

Security deposits 

Contractors holdbacks 

Current portion of the provision for employee 

termination benefits 

Long-term 
Provision for employee termination 

benefits 

Deferred revenue 



EQUITY OF CANADA (Note 8) 

Accumulated net charge against the Fund's 

authority 

Contributed capital 

Accumulated surplus 



1991 



46,792 

16,370 

7,495 

160 

10,869 



81,686 



6,343 
29.187 



35,530 



1,200,395 



(361,500) 

1,360,690 

83,989 

1.083.179 

1.200.395 



1 . 8 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



Defence Production Revolving Fund 



PUBLIC ACCOUNTS, 1990-91 



MANAGEMENT REPORT 

The accompanying financial statements of the Defence 
Production Revolving Fund have been prepared by Supply and 
Services Canada in accordance with Treasury Board policies, the 
Defence Production Act, and reporting requirements and standards 
of the Receiver General for Canada. 

The statements have been prepared on a basis consistent with that 
of the preceding year and are consistent with information presented 
elsewhere in the Public Accounts and with departmental reports. 
Significant accounting policies used in the preparation of the 
financial statements are included in the notes to financial 
statements. Some of the information included in these financial 
statements is based on management's best estimates and judgements 
and gives due consideration to materiality. 

The primary responsibility for the integrity and objectivity of 
these statements rests with the Finance and Administration Sector. 
This responsibility is discharged by the Financial Policy, 
Accounting and Reporting Systems Directorate which develops and 
disseminates financial management and accounting policies and 
issues specific directives necessary to maintain standards of 
accounting and financial management. Furthermore, the 
Department maintains internal controls designed to indicate 
accountability, provide assurance that assets are safeguarded and 
that reliable financial records are kept. Financial management and 
internal control systems are augmented by the maintenance of 
internal audit programs. 

Approved by: 

J. G. SEGUIN 

Director General 

Financial Policy, Accounting and Reporting Systems Directorate 

S. E. WHITELEY 

Assistant Deputy Minister. Finance and Administration 

June 21, 1991 



DEFENCE PRODUCTION REVOLVING FUND 

RECONCILIATION OF UNUSED AUTHORITY 
MARCH 31, 199 1 



f 



1991 



1990 



$ S 

(I) (I) 

Joint authority limit 100,000,000 100,000,000 

Less: authority limit applied to the Defence 

Production Loan Account 26,324,007 26,324,007 

Net authority available for the Fund's 
account 73,675,993 73,675,993 

Unused authority carried forward 73,675,993 73,675,993 



DEFENCE PRODUCTION LOAN ACCOUNT 

RECONCILIATION OF UNUSED AUTHORITY 
MARCH 31, 1991 

1991 1990 

$ $ 

(1) (1) 

Joint authority limit 100,000,000 100,000,000 

Less: authority applied to the Defence 

Production Revolving Fund 73,675,993 73,675,993 

Net authority available for the loan 

account 26,324,007 26,324,007 

Net authority used 26,324,007 26,324,007 

Unused authority carried forward 

* * Joint continuing authority limit for the Defence Production Revolving Fund 
and Defence Production Loan Account is $100,000,000, as explained in Note 1. 



'<>«!. . 



STATEMENT OF AUTHORITY PROVIDED 
FOR THE YEAR ENDED MARCH 31, 1991 



STATEMENT OF CHANGES IN FINANCIAL POSITION 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Estimates Actual Estimates Actual 



$ $ 

Working capital 

change (1,600,000) 

Other items 

Authority provided (1 ,600,000) 



S $ 

(1,850,000) 32,913 



(1,850,000) 32,913 



Operating activities: 
Change in current assets and liabilities . . . 

Net fmancial resources provided and change 
in the accumulated net charge against 
the Fund's authority account, 
during the year 

Accumulated net charge against the Fund's 
authority account, beginning of year 

Accumulated net charge against the Fund's 
authority account, end of year 



1991 



1990 



$ 
32,913 



32,913 



(32,913) 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 9 



..ID.. 



PUBLIC ACCOUNTS, 1990-91 

Defence Production Revolving Fund — Concluded , • ?<. v ,i; *:», 

NOTES TO THE FINANCIAL STATEMENTS 

MARCH 31, 1991 ' ,, 

1 . Purpose and authority "^i" ' 

The Defence Production Revolving Fund has been estab- 
lished by Section 15 of the Defence Production Act. It was 
established in 1951 for the purpose of: 

(a) financing the stockpiling of defence supplies or strategic 
materials; 

(b) making loans or advances to aid in defence procurement 
such as working capital loans as advance payments on 
contracts but not including loans or advance payments for 
capital purposes; and 

(c) permitting initial payments for defence supplies which can 
be promptly billed to a Government department, agency or 
an associated government in advance of delivery of goods. 

The Adjustment of Accounts Act (S.C. 1980, c. 17) had the 
effect of creating a separate Defence Production Loan Account 
for loans or advances authorized under the Defence Production 
Act, item (b) above. 

The Fund and the Defence Production Loan Account have a 
continuing non-lapsing authority from the Adjustment of Ac- 
counts Act to make payments out of the Consolidated Revenue 
Fund, the total of which is not to exceed at any time by more 
than $100 million the aggregate of amounts received on these 
two accounts. An amount of $15,408,997, representing net 
assets assumed by the Fund, was charged to this authority when 
the Fund became budgetary in 1981. Pursuant to Treasury 
Board authority, the accumulated surplus in the amount of 
$455,935 has been transferred to the Fund's authority during 
1984-85. 

2. Significant accounting policies 

(a) Payments to suppliers for defence supplies are billed to 
departments and Crown corporations at cost. " m ■: 

(b) Progress payments to suppliers 

Progress payments and accrued liabilities to suppliers for ft r. 

defence supplies requisitioned by Government depart- 
ments and agencies and/or for stockpiled inventories, 
which are in progress and located on the supplier's 
premises, are recorded as progress payments to suppliers. 
Under the terms of the contracts, the suppliers are liable 
to the Fund until delivery takes place. 

(c) Progress billings to customers - . •;»••,'; 

♦to-.)-''?*"" 
Billings to customers for defence supplies requisitioned 
which have not yet been delivered to customers are re- 
corded in the accounts as progress billings to customers. 

Note: For the year ended March 31, 1990 and 1991, there 
were no transactions that applied to (a), (b) and (c). 






I .10 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



Government Telecommunications Agency Revolving 
Fund 

MANAGEMENT REPORT 

The accompanying financial statements of the Government 
Telecommunications Agency (GTA) Revolving Fund have been 
prepared as required by and in accordance with the policy and 
procedures of the Treasury Board for revolving funds and the 
reporting requirements and standards of the Receiver General for 
Canada. The primary responsibility for the integrity and objectivity 
of data in these financial statements rests with the management of 
the Fund. 

These financial statements were prepared in accordance with the 
significant accounting policies, as set out in Note 2, on a basis 
consistent with that of the preceding year. Some previous year's 
figures have been reclassified to conform to the current year's 
presentation. Some of the information included in these financial 
statements is based on management's best estimates and judgements 
and gives due consideration to materiality. Financial information 
contained in the ministerial statements and elsewhere in the Public 
Accounts is consistent with that in these financial statements, 
unless indicated otherwise. 

The Director General, Financial Management develops and 
disseminates financial management and accounting policies and 
issues specific directives which maintain standards of accounting 
and financial management. These are supplemented by additional 
systems and procedures developed and implemented by the Fund's 
Finance and Administration Division. The Fund maintains systems 
of financial management and internal control to encourage the use 
of prudence, probity and value-for-money in the spending of public 
funds. Transactions are executed in accordance with prescribed 
regulations, within parliamentary authorities and are properly 
recorded to maintain accountability of Government funds and 
safeguard the Fund's assets. Financial management and internal 
control systems are augmented by the activities of internal audit and 
by frequent contacts with departmental financial and internal audit 
officers. 

The Fund also seeks to assure the objectivity and integrity of data 
in its financial statements by the careful selection, training and 
development of qualified accounting staff, by organizational 
arrangements that provide appropriate divisions of responsibility 
and by a high standard of internal communications aimed at 
ensuring that its regulations, policies, procedures and managerial 
authorities are understood throughout the Agency. 

The Agency maintains and operates a computerized financial 
information system, that was designed to meet the unique 
requirements of accounting for revolving fund transactions, and the 
need to provide timely and accurate financial information required 
by the Department of Supply and Services in its discharge of 
Receiver General responsibilities relating to the Accounts of 
Canada. 

Approved by: 

MICHEL LAFLEUR 

A/ Director of Finance and Administration 
Government Telecommunications Agency 
(Senior full-time financial officer) 

PAT BORBEY 

A/ Director General, Financial Management 

Department of Communications 

(Senior financial officer) 

July 24, 1991 



STATEMENT OF AUTHORITY (USED) PROVIDED 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Estimates 



Actual Estimates 



Actual 



3 ^ vP ^ 

Net profit for the year 748,643 1,802,342 

Add: items not requiring 

use of funds 860.000 923,431 782,000 808,077 

Operating source of 

funds 860,000 1,672,074 782,000 2,610,419 

Net capital acquisitions .. (750,000) (949,863) (350,000) (600,257) 

Working capital change .. (466,000) (7,774,694) (788,000) (5,368,846) 

Other items 6,995,506 5,143,600 

Authority (used) 

provided (356,000) (56,977) (356,000) 1,784,916 



RECONCILIATION OF UNUSED AUTHORITY 
MARCH 31, 1991 

1991 



1990 



Credit balance in the accumulated net charge 

against the Fund's authority account 17,391,908 10,263,619 

Add: PAVE charges against the appropriation 

account after March 31 17,816,918 14,205,063 

Less: amounts credited to the appropriation 

account after March 31 37,304,033 26,620,866 

Net authority used, end of year (2,095,207) (2,152,184) 

Authority limit 30,000,000 30,000,000 

Unused authority carried forward 32,095,207 32,152,184 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 11 



PUBLIC ACCOUNTS, 1990-91 

Gkivernment Telecommunications Agency Revolving 
Fund — Continued 

BALANCE SHEET AS AT MARCH 31, 1991 



ASSETS 



1991 



1990 



LIABILITIES 



1991 



1990 



Current 

Accounts receivable 

Government of Canada 38,759,676 28,126,547 

Outside parties 2,566,357 2,204,463 

Prepaid expenses 24,443 

Fixed at cost (Note 4) 

Less: accumulated depreciation 

Other 

Deferred charges 

Accrued revenue 



41,350,476 


30,331,010 


5,849,578 
3,187,978 


5,218,369 
2,742,140 


2,661,600 


2,476,229 


4,959 
1,388 


7,792 
9,713 



6,347 



17,505 



44,018,423 32,824,744 



Current 

Accounts payable 

Government of Canada 299,481 245,959 

Outside parties 17,410,267 14,080,418 

Current portion of the provision for 
employee termination benefits 78,976 82,265 

Deferred revenue 135,310 

17,788,724 14,543,952 

Long-term 
Provision for employee termination 

benefits 1,472,901 1,290,568 

Deferred revenue — Service contracts 198,005 308,363 



EQUITY OF CANADA 

Accumulated net charge against the Fund's 

authority 

Accumulated surplus 



1,670,906 1,598,931 



17,391,908 
7,166,885 



10,263,619 
6,418,242 



24,558,793 16,681,861 
44,018,423 32,824,744 



The accompanying notes are an integral part of the fmancial statements. 



1 . 12 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



Government Telecommunications Agency Revolving 
Fund — Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 3 1 , 1 99 1 



STATEMENT OF CHANGES IN FINANCIAL POSITION 
FOR THE YEAR ENDED MARCH 31, 1991 



100,530,893 

81,881,915 

8,846,897 

7,533,725 

1,313,077 

24,317 



99,084,798 

66,386,368 

9,003,791 

4,717,266 

707,105 
29,411 



1991 1990 

$ $~~ 

Revenue 
Telecommunications services: 

Customized services 1 15,775,078 

Intercity network services 77,827,232 

Shared data services 1 1,005,420 

Local shared services 7,075,864 

Directory services 1 ,497,320 

Pass-through 775,156 

Other network services 13,290 

Telecommunications architecture 30,000 

Other revenue 2,902 3,255 

Total revenue 214,002.262 200,134,079 

Expenses 
Operating: 

Customized services 1 14,289,774 

Intercity network services 63,519365 

Shared data services 10,004,666 

Local shared services 2,750,131 

Pass-through 1,503,867 

Directory services 875,143 

Other network services 5,000 

192,947,946 179,928,739 

Management services: 

Salaries 11,345,283 11,456,964 

Termination benefits 266,464 263,035 

Professional services 3,669,607 2,460,325 

Rental building and equipment 1,473.400 1,230,568 

Telephone and freight 766,379 643,589 

Travel 460,794 394,428 

Depreciation 312,427 251,934 

Office materials and supplies 281,804 265,018 

Repairs 268,597 175,341 

Information 108,025 139,883 

Loss on disposal of fixed assets 37,880 27,445 

Other 1,529 2,306 

18,992,189 17.310,836 

Telecommunications architecture: 

Salaries 61,072 

Professionnal services 202,365 

Travel 1,813 

OAer 252 

265,502 

Interest charges on the Revolving Fund 1,047,982 1,092,162 

Total expenses 213,253.619 198,331,737 

Net profit 748,643 1,802,342 



1991 



1990 



Operating activities: 

Net profit for the year 748,643 1,802342 

Add: provision for termination 

benefits 266,464 263,035 

depreciation 726,612 610,559 

loss on disposal of fixed assets 37,880 27,445 

amortization of deferred charges 2,833 2,834 

Less: amortization of deferred revenue — 

Service contracts (1 10358) (95,796) 

1,672,074 2,610,419 

Changes in current assets and liabilities (7,774,694) (5,368,846) 

Changes in other assets and liabilities 
Payments on and change in provision for 

employee termination benefits (84,131) (97,044) 

Deferred revenue — Service contracts 193,462 

Accrued revenue 8325 27,614 

T 

Net financial resources (used) provided 
by operating activities , 

Investing activities: 
Fixed assets 
Purchased 

Net financial resources used by investing 
activities 

Net financial resources (used) provided and 
change in the accumulated net charge 
against the Fund's authority account, 
during the year (7.12839) (3.234,652) 

Accumulated net charge against the Fund's 
authority account, beginning of year (10,263,619) (7,028,967) 

Accumulated net charge against the Fund's 
authority account, end of year (17,391,908) (10,263,619) 



■--«.■■ 



(75,806) 


124,032 


(6,178.426) 


(2.634395) 


(949,863) 


(600,257) 


(949,863) 


(600,257) 



STATEMENT OF ACCUMULATED SURPLUS 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Balance, beginning of year 6,418,242 4,615,900 

Net profit for the year 748,643 1,802.342 

Balance, end of year 7,166,885 6,418,242 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 13 



PUBLIC ACCOUNTS, 1990-91 

Government Telecommunications Agency Revolving 
Fund — Concluded 

NOTES TO FINANCIAL STATEMENTS 
FOR THE YEAR ENDED MARCH 31, 1991 

1. Purpose and authority 

The Government Telecommunications Agency Revolving 
Fund was originally established in 1963 to plan and provide 
telecommunications facilities and services at the request of 
federal departments and agencies. Section 23 of the Adjust- 
ment of Accounts Act which was repealed and replaced by 
Section 4 of the Revolving Funds Act, authorized the Minister 
to make payments out of the Consolidated Revenue Fund for 
working capital, capital equipment and temporary financing of 
operating requirements, the total of which was not to exceed 
$8,000,000 at any time. This authority was increased to 
$12,000,000 by Appropriation Act No. 4, 1981-82, to 
$15,000,000 by Appropriation Act No. 4, 1983-84, to 
$19,000,000 by Appropriation Act No. 4, 1984-85 and to 
$30,000,000 by Appropriation Act No. 3, 1989-90. In accor- 
dance with Vote 2c, Appropriation Act No. 4, 1982-83, an 
amount of $ 1 ,485,822 of the accumulated deficit caused by the 
payment to Bell Canada for a terminated contract has been 
written off to the authority. An amount of $741,781 repre- 
senting net assets assumed by the Fund and assets contributed 
to the Fund was charged against this authority when the Fund 
became budgetary. 

2. Significant accounting policies 

(a) Prepaid expenses 

Some payments are made to suppliers for activity in the 
next fiscal year and are recorded as prepaid expenses on 
the balance sheet. 

(b) Fixed assets 

Fixed assets are carried at cost. In most cases, deprecia- 
tion is calculated using the diminishing balance method at 
the following rates: automobiles (30%), office equipment 
(20%), furniture and fixtures (10%). Telecommunications 
equipment constitutes a special category of assets, depre- 
ciated on a straight-line basis, over the first five to seven 
years of utilization of the equipment. 

(c) Deferred charges 

Deferred charges are linked to acquisitions of telecom- 
munications equipment by GTA and are amortized on a 
straight-line basis on the same life expectancy as the asset 
they relate to. In 1990-91, the amortization relating to 
deferred charges amounted to $2,833. 

(d) Deferred revenue — Service contracts 

Advance payments from client departments and agencies 
for future telecommunications services are recorded as 
deferred revenue and are included in revenue on an equal 
basis over a five to seven year period. In 1990-91, 
$1 10,358 was recognized as revenue. 

(e) Accrued revenue — Long-term 

Monthly payment plans are offered to departments and 
agencies to cover implementation costs of telecommunica- 
tions services. At the end of 1990-91, the amount 
outstanding is equal to $9,209. The short-term portion of 
the accrued revenue (due in 1990-91) represents $7,820 
and is included in the accounts receivable — Government 
of Canada in the balance sheet. 



(f) Employee termination benefits 

Termination benefits accrue to employees over their year 
of service with the Government of Canada as provided fo 
under collective agreements. The cost of these benefits i 
recorded in the accounts as the benefits accrue to thi 
employees. 

3. Changes in financial statements presentation 

The allocation of expenditures between Operations, Manage 
ment and Administration, and Planning and Coordination ha 
been revised to more closely reflect the nature and accoun 
lability of the Special Operating Agency. 

These financial statements include the following categories 
Operations (unchanged). Management services (formerl; 
Management and Administration and Planning and Coordina 
tion) and Telecommunications Architecture. 

The 1990 comparative figures have been restated to reflec 
the 1991 presentation. 

4. Fixed assets and accumulated depreciation 

Balance at Balance at 

beginning Acquisi- end 

Fixed assets of year tions Disposals of year 

$ $ $ $ 

Office equipment . . 1,806,600 562,357 141,654 2,227,303 
Furniture and 

fixtures 252,200 88,499 340,699 

Automobiles 107,388 11, 299 1 18,687 

Telecommunications 

equipment 2,875,181 287,708 3,162,889 

5,041,369* 949,863 141,654 5,849,578 





Balance at 






Balance at 


Accumulated 


beginning 


Deprecia- 




end 


depreciation 


of year 


tion 


Decrease 


of year 




$ 


$ 


$ 


S 


Office equipment . . 


929,416 


280,332 


103,774 


1,105.974 


Furniture and 










fixtures 


155,053 


18,565 




173.618 


Automobiles 


73,587 


13.530 




87,117 


Telecommunications 










equipment 


1,407,084 


414,185 




1,821.269 




2,565,140* 


726,612 


103,774 


3,187,978 



*The balance at beginning of year for fixed assets and accumulated 
depreciation does not include $177,000 for equipment under capital 
lease, as this amount was fully utilized. 



1 . 14 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



National Film Board 

MANAGEMENT REPORT 

We have prepared the accompanying financial statements of the 
National Film Board Revolving Fund as required by and in accordance 
with the policy of the Treasury Board on revolving funds and the 
reporting requirements and standards of the Receiver Genera! for 
Canada. The primary responsibility for the integrity and objectivity of 
data in these financial statements rests with the management of the 
Fund. In order to assure maximum objectivity and freedom from bias, 
the financial data contained in these financial statements have been 
examined by the Audit Committee and presented to the Board of 
Trustees. 

These financial statements were prepared in accordance with the 
stated accounting policies as set out in Note 2, on a basis consistent 
with that of the preceding year. Some of the information included in 
these financial statements is based on management's best estimates and 
judgement and gives due consideration to materiality. To fulfill this 
reporting responsibility, the Fund maintains a set of accounts which 
provides a centralized record of the Fund's financial transactions. 
Financial information contained in the ministerial statements and 
elsewhere in the Public Accounts is consistent with that in these 
financial statements, unless indicated otherwise. 

The Director of Administration and Financial Services develops and 
disseminates financial management and accounting policies and issues 
specific directives which maintain standards of accounting and 
financial management. Transactions are executed in accordance with 
prescribed regulations, within parliamentary authorities and are 
properly recorded to maintain accountability of Government funds and 

STATEMENT OF AUTHORITY USED 
FOR THE YEAR ENDED MARCH 31, 1991 



safeguard the Fund's assets. Financial management and internal control 
systems are augmented by the maintenance of internal audit programs 
where contacts are maintained between our internal auditor and staff 
of the Auditor General's Office. The Fund also seeks to assure the 
objectivity and integrity of data in its financial statements by the 
careful selection, training and development of qualified staff, by 
organizational arrangements that provide appropriate divisions of 
responsibility and by communication programs aimed at ensuring that 
its regulations, policies, standards and managerial authorities are 
understood throughout the organization. 

These financial statements have been examined by the Auditor 
General, his role being to express an informed judgement as to whether 
the financial statements present fairly the financial position of the 
Board as at March 31, 1991 and the results of its operations and the 
changes in its financial position for the year then ended in conformity 
with generally accepted accounting principles. 
Approved by: 

MARYSE CHARBONNEAU ' - 

Financial Advisor, Financial Services ' ■ 

(Senior full-time financial officer) 

GILLES ROY » ''■ ^ ' r' ^ i v 

Director 

Administration/Finance/Personnel 

(Senior financial officer) 

June 28, 1991 , 



1991 



1990 



Annual lapsing authority 

Cost of operations for the year 

Less: items not requiring use of funds 

Operating source of funds 

Net capital acquisitions 

Reimbursement of 1987-88 overexpenditure recovered from the Revolving 
Fund's statutory authority 

Authority used 

Statutory authority 

Reimbursement of 1987-88 overexpenditure of the voted authority 

Working capital change 

Other items 

Authority used 

Total authority used 

RECONCILIATION OF UNUSED AUTHORITY 
MARCH 31, 1991 



Estimates 


Actual 


Estimates 


Actual 


$ 


$ 

(75,710,635) 
3,421,435 


$ 


$ 

(72,501,930) 

2,772.171 


(74,040,628) 
(2,566,000) 


(72,289,200) 
(3,060,059) 


(70,711,503) 
(2.479,000) 


(69,729,759) 
(3,189,412) 

(266,439) 


(76,606,628) 


(75,349,259) 


(73,190,503) 


(73,185,610) 


250,000 


1,234,190 
(807,010) 


510,000 


266,439 

557,838 

1,086,117 


250,000 


427,180 


510,000 


1,910,394 


(76,356,628) 


(74,922,079) 


(72,680,503) 


(71,275,216) 



1991 



1990 



Credit balance in the accumulated net charge 

against the Fund's authority account 1 1,906,786 12,727,251 

Add: PAYE charges against the appropriation 

account after March 3 1 6,647,838 5,104,298 

Less: amounts credited to the appropriation 

account after March 31 1 ,532,677 792,62 1 

payment for garnished salary incorrectly 
coded in 1989-90 3,500 

Net authority used, end of the year 17,021,947 17,035,428 

Authority limit 20.000,000 20,000,000 

Unused authority carried forward 2,978,053 2,964,572 



FINANCIAL STATEMENTS OF REVOLVING FUNDS I . 15 



PUBLIC ACCOUNTS, 1990-91 

National Film Board — Continued 

AUDITOR'S REPORT 



TO THE MINISTER OF COMMUNICATIONS 

I have audited the balance sheet of the National Film Board as at 
March 31, 1991 and the statements of operations, accumulated 
deficit and accumulated net charge against the Revolving Fund's 
authority for the year then ended. These financial statements are the 
responsibility of the Board's management. My responsibility is to 
express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statements are free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 



In my opinion, these financial statements present fairly, in all 
material respects, the financial position of the Board as at March 
31, 1991 and the results of its operations and the changes in its 
financial position for the year then ended in accordance with 
generally accepted accounting principles. 

. .i» Raymond Dubois, FCA 

Deputy Auditor General 

y . for the Auditor General of Canada 

Ottawa, Canada 
June 7, 1991 



BALANCE SHEET AS AT MARCH 31, 1991 



ASSETS 



1991 



1990 



LIABILITIES 



1991 



1990 



Current assets 

Cash 286,372 

Accounts receivable 

Government of Canada 

Outside parties 

Advances to coproducers (Note 3) 

Inventories (Note 4) 

Prepaid expenses 

Capital assets (Note 5) 

Cost 

Less: accumulated amortization 



242,513 



1,194,292 

2,708,621 

463,681 

2,543,327 
723,836 


1,182,601 
2,414,391 

381,704 
2,993,892 

441,975 


7,920,129 


7,657,076 


33,043,671 
20,094,703 


30,792,629 
18,186,295 


12,948,968 


12,606,334 



Current liabilities 
Accounts payable 

Government of Canada 

Outside parties 

Accrued salaries and benefits 

Advances on productions 

Current portion of obligation under 

capital leases (Note 6) 

Current portion of provision for employee 

termination benefits 

Long-term liabilities 

Obligation under capital leases 

(Note 6) 

Provision for employee termination 

benefits 



Contingent liability (Note 10) 

EQUITY OF CANADA 

Accumulated net charge against the Revolving 

Fund's authority (Note 7) 

Accumulated deficit (Note 8) 



20,869,097 20,263,410 



1,918,472 


2,042,788 


5,005,925 


3,551,584 


800,212 


574,345 


292,007 


305.223 


417,383 


278,830 


400,000 


400.000 


8,833,999 


7.152.770 


796,954 


1,006,572 


7,374,783 


6.645.167 


8,171,737 


7.651.739 


17,005,736 


14,804.509 



11,906,786 
(8,043.425) 



3.863.361 5.458.901 



20.869.097 



Approved by Management: 

GILLES ROY 

Director, Administration, Finance and Personnel 

JOAN PENNEFATHER 

Government Film Commissioner 

Approved by the Board: 
ROBERT GIROUX 
Member 

MARC DORION 

Member 



1 . 16 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



National Film Board — Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



1991 



Expenses (Note 9) 
English programming 
Production of films and other forms of 
visual presentation 

Board's program 28,476,131 

Sponsored production 1,804,746 

Marketing of films and other forms of 
visual presentation 10,417,058 



I 



1990 



27,573,795 
1,314,539 

9,575,921 



40,697,935 38,464,255 



French programming 
Production of films and other forms of 
visual presentation 

Board's program 

Sponsored production 

Marketing of films and other forms of 
visual presentation 

General services 

Distribution and other services 

Research and development 

Management and administration 



Revenues 
Production and marketing of films and other 
forms of visual presentation 

Enghsh programming 1,835,197 1,372,823 

French programming 1,218,382 1,092,032 

Film prints, rentals and royalties 

Canadian distribution 2,3 19,274 2,347,793 

International distribution 2,613,540 2,320,003 

Services and miscellaneous 977,775 1,153,509 

8,964,168 8,286,160 

Cost of operations for the year 75,710,635 72,501,930 



18,754,884 
1,201,510 

4,024,281 


18,348,472 
1,086,558 

3,283,106 


23,980,675 


22,718,136 


10,151,199 
652,046 


9,459,456 
509,796 


10,803,245 


9,969,252 


9,192,948 


9,636,447 


84,674,803 


80,788,090 



STATEMENT OF ACCUMULATED NET CHARGE 
AGAINST THE REVOLVING FUND'S AUTHORITY 
FOR THE YEAR ENDED MARCH 31, 1991 

1991 1990 

$ $ 

Operating activities: 

Cost of operations for the year (75,710,635) (72,501,930) 

Items not affecting the accumulated net 
charge against the Revolving Fund's 
authority 

Amortization 2,617,165 2,631,118 

Loss (gain) on disposal of capital assets 29,195 (61,963) 

Increase in the provision for employee 

termination benefits 729,616 272,106 

Increase (decrease) in the provision for 
, accrued vacations 45,459 (69,090) 

(72,289,200) (69,729,759) 
Decrease in the funded components of 
working capital 1,234,164 557,838 

(71,055,036) (69.171,921) 
Investing activities: 

Acquisition of capital assets (2,764,427) (2,897,547) 

Acquisition under capital leases (283,943) (128,648) 

Proceeds from disposal of capital assets 59,376 88,397 

(2,988,994) (2,937,798) 

Financing activities: 

Pariiamentary appropriation 75,349,259 73,185,610 

Increase in the net book value of capital 

assets, net of obligation under 

capital leases (413,699) (620,258) 

74,935,560 72,565,352 

Obligation under capital lease 283,943 1 28,648 

Payments on obligations under 

capital leases (355,008) (380,263) 

74.864,495 72.313,737 

Decrease for the year (820,465) (204,018) 

Balance, beginning of year 1 2.727.25 1 1 2,93 1 ,269 

Balance, end of year 11,906,786 12,727,251 



STATEMENT OF ACCUMULATED DEFICIT 
FOR THE YEAR ENDED MARCH 31. 1991 



1991 



1990 



Balance, beginning of year 7,268,350 7.33 1 .772 

Cost of operations for the year 75,7 10,635 72,501 ,930 

82,978,985 79,833,702 

Parliamentary appropriation — Operations (74,935,560) (72,565,352) 

Balance, end of year 8,043,425 7,268,350 



NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991 

1 . Authority and purposes * 

The National Film Board was established in 1950 under the 
National Film Act to initiate and promote the production and 
distribution of films in the national interest and in particular 
to: 

produce and distribute, and to promote the production and 
distribution of films designed to interpret Canada to Cana- 
dians and to other nations; 

represent the Government of Canada in its relations with 
persons engaged in commercial motion picture film activity 
in connection with motion picture films for the Government 
or any department thereof; 

engage in research in film activity and to make available the 
results thereof to persons engaged in the production of films; 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 17 



PUBLIC ACCOUNTS, 1990-91 

National Film Board — Continued 



NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1 99 1— Continued 

advise the Governor in Council in connection with film 
activities; and 

discharge such other duties relating to film activity as the 
Governor in Council may direct it to undertake. 

The Board, through the operation of a revolving fund having 
a permanent continuing authority from Parliament, can make 
payments out of the Consolidated Revenue Fund for working 
capital and the interim financing of operating costs and the 
acquisition of capital assets and can record the increase in the 
net book value of capital assets against this authority, which 
provides that the aggregate of admissible working capital and 
net book value of capital assets is not to exceed $20 million at 
any one time. A parliamentary authority, to replenish the revol- 
ving fund for net acquisitions of capital assets and the 
admissible cost of operations, is voted annually and recorded 
in the year to which it applies. Any unused balance lapses. 

2. Significant accounting policies 

Production of films and other forms of visual presentation 

All production costs are charged to operations in the year in 
which they are incurred and shown in the statement of oper- 
ations as follows: 

Board's program 

All costs incurred for unsponsored productions, the Board's 
share in coproductions and the excess of costs over the 
sponsor's contribution for partially-sponsored productions. 

Sponsored production 

All costs incurred for fully-sponsored productions and the 
sponsored costs of partially-sponsored productions. 

Revenues from production of films and other forms of visual 
presentation are accounted for at an amount equal to the spon- 
sored production costs during the year in which these costs are 
incurred. Any profit is recognized in the year the production is 
completed. 

Film prints 

The cost of prints made for sale purposes is recorded as 
inventories. The cost of other prints is expensed on a current 
basis. 

Inventories 

Productions in progress are carried at the cumulative amount 
of costs incurred for each production exceeding advances in- 
voiced, up to the amount of the sponsored unbilled balance. On 
the other hand, any cumulative excess of advances invoiced 
over costs incurred is recorded as advances on productions. 

Materials and supplies are carried at the average cost. 

Film prints and other forms of visual presentation held for 
sale are carried at the lower of the average direct cost of 
production and net realizable value. 



Capital assets 

Capital assets are carried at cost. Amortization is calculated 
on the straight-line method over the estimated useful lives of 
the assets, as follows: 

Technical equipment 5 to 20 years 

Data processing equipment 3 to 10 years 

Office furniture 10 to 20 years 

Office equipment 10 to 15 years 

Rolling stock 5 to 10 years 

Leasehold improvements are charged to operations as in- 
curred. 

The Board enters into operating lease agreements to acquire 
the exclusive use of certain capital assets. These rental fees are 
charged to operations in the year to which they apply. The 
Board also enters into capital lease agreements by which sub- 
stantially all the benefits and risks incident to ownership of the 
assets are transferred to the Board. The Board then records an 
asset and an obligation corresponding to the fair value of the 
acquisition price of the asset (excluding any interest expendi- 
ture). The assets recorded from a capital lease agreement are 
amortized on the same basis as other assets owned by the Board 
and the obligations are amortized over the lease term. 

Employee termination benefits 

On termination of employment, employees of the Board are 
entitled to certain benefits provided for under their collective 
agreements and their conditions of employment. The cost of 
these benefits is expensed in the year in which they are earned. 

Pension plan 

All employees participate in the superannuation plan admin- 
istered by the Government of Canada. The employees and the 
Board contribute equally to the cost of the plan. This contribu- 
tion represents the total liability of the Board. Contributions 
in respect of current service and admissible past service are 
expensed during the year in which payments are made. The 
terms of payment for past service are set by the applicable 
purchase conditions in effect, generally over the number of 
years of service remaining prior to retirement. 

Advances to coproducers 

The Board advanced amounts to coproducers to temporarily 
finance a portion of their production costs and in order to avoid 
delaying production schedules. These advances are reimburs- 
able according to the degree of advancement of productions. 
Concurrently, the coproducers have assigned to the Board 
amounts owed or amounts that could be owed by Telefilm 
Canada. 



4. Inventories 



Productions in progress 

Materials and supplies 

Film prints and other forms of visual 
presentation held for sale 



1991 



1990 



$ 


$ 


954,426 


1,020,729 


1,215,582 


1,380,929 


373,319 


592,234 


2,543,327 


2.993,892 



/ . 18 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



National Film Board — Continued 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991— Continued 

5. Capital assets 



PUBLIC ACCOUNTS, 1990-91 



Cost 



Technical equipment 

Data processing equipment . . . 

Office furniture 

Office equipment 

Rolling stock 

Equipment under capital lease 
Data processing equipment . 
Office equipment 



Accumulated amortization 



Technical equipment 

Data processing equipment . . . 

Office furniture 

Office equipment 

Rolling stock 

Equipment under capital lease 
Data processing equipment . 
Office equipment 



Balance, 
beginning of year 


Acquisitions 


Disposals 


Balance, 
end of year 


$ 

22,764,597 

4,413,964 

1,079,061 

604,990 

94,068 


$ 

1,904,591 

626,998 

156,140 

54,320 

22,378 


$ 

373,620 

360,709 

6,899 

22,603 

33,497 


$ 

24,295,568 

4,680,253 

1,228,302 

636,707 

82,949 


28,956,680 


2,764,427 


797,328 


30,923,779 


1,822,301 
13,648 


283,943 




2,106,244 
13,648 


1,835,949 


283,943 




2,119,892 


30,792,629 


3,048,370 


797,328 


33,043,671 


Balance, 
beginning of year 


Amortization 


Decrease 


Balance, 
end of year 


14,626,041 

2,528,896 

411,256 

321,241 

71,845 


$ 

1,566,419 

648,736 

66,352 

47,108 

5,762 


$ 

353,447 

312,296 

87 

20,816 

22,111 


$ 

15,839,013 

2,865,336 

477,521 

347,533 

55,496 


17,959,279 


2,334,377 


708,757 


19,584,899 


225,424 
1,592 


281,423 
1,365 


-■•: : 


506,847 
2,957 


227,016 


282,788 




509,804 


18,186,295 


2,617,165 


708,757 


20,094,703 



6. Obligation under capital leases 

The Board entered into agreements to rent data processing 
equipment and office equipment under capital leases. The 
assets were capitalized at $2,119,892 using implicit interest 
rates varying from 1% to 15%. The related obligations are 
liquidated over the 3-year and 5-year lease terms and are 
segregated between current and long-term portions on the bal- 
ance sheet. Minimum lease payments for the year ended March 
31, 1991 totalled $483,329, including interest of $128,321, 
charged to operations. 

Obligations under capital leases includes the following: 

Future lease payments 



1992 ....: 521,611 

1993 504,517 

1994 401,010 

1,427,138 
Less: interest 212,801 

1,214,337 
Current portion 417,383 

Long-term portion 796,954 



7. Accumulated net charge against the Revolving Fund's authority 

1991 1990 

$ $ 

Funded components of working 

capital 172,155 1,406,319 

Net book value of capital 

assets 12,948,968 12,606,334 

Obligation under capital 

leases (1,214,337) (1,285,402) 



11,906,786 12,727,251 



8. Accumulated deficit 

Comprised of the following unfunded cumulative expenses: 

1991 1990 



Accrued vacations 

Employee termination benefits 

Short-term 

Long-term 



$ 


$ 


268,642 


223,183 


400,000 


400.000 


7,374,783 


6,645,167 


8,043,425 


7,268,350 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 19 



PUBLIC ACCOUNTS, 1990-91 
National Film Board — Concluded 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991— Concluded 

9. Expenses 



1991 1990 



Salaries and benefits 44,046,619 41,442,765 

Rentals 9,067,487 9,302,148 

Professional and special services 7,176,133 7,575,704 

Transportation and communications 5,668,246 5,801,557 

Cash financing in coproductions 4,614,898 4,918,315 

Materials and supplies 4,195,681 2,981,208 

Amortization 2,617,165 2,631,118 

Repair and upkeep 2,501,093 1,083,576 

Contracted film production and 

laboratory processing 2,057,845 2,418,316 

Information 1,716,253 1,748,344 

Miscellaneous 1,013,383 885,039 



84,674,803 80,788,090 



10. Contingent liability 

The Board is the defendant in a pending claim and lawsuit 
for an amount totalling $260,000. It is the opinion of Manage- 
ment that this action, if as and when resolved, will not result 
in any substantial liabilities to the Board. 



'1 i;l;^t 



1 . 20 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



Passport Office Revolving Fund 



PUBLIC ACCOUNTS, 1990-91 



MANAGEMENT REPORT 

We have prepared the accompanying financial statements of the 
Passport Office Revolving Fund as required by and in accordance with 
the policy of the Treasury Board on revolving funds and the reporting 
requirements and standards of the Receiver General for Canada. The 
primary responsibility for the integrity and objectivity of data in these 
financial statements rests with the management of the Fund. 

These financial statements have been prepared in accordance with 
the significant accounting policies, set out in Note 2, on a basis 
consistent with that of the preceding year. Some of the information 
included in these financial statements is based on management's best 
estimates and judgements and gives due consideration to materiality. 
To fulfill this reporting responsibility, the Fund maintains a set of 
accounts which provides a centralized record of the Fund's financial 
transactions. Financial information contained in the ministerial 
statements and elsewhere in the Public Accounts is consistent with that 
in these financial statements, unless indicated otherwise. 

The Fund's division for financial administration complies with 
departmental financial management and accounting policies, develops 
those sp)ecific to the Fund's requirements and issues manuals and 
directives which maintain these policies and which describe 
procedures. The Fund maintains systems of financial management and 
internal accounting controls which provide management with 
reasonable assurance that transactions are recorded and executed in 
accordance with its authorizations and that its assets are safeguarded. 
These systems are augmented by the departmental internal audit 
program. 

Approved by: 

K. F. McCarthy 

Director General, 

Finance and Headquarters Administrative Services Bureau 

(Senior full-time financial officer) 

G. LAMBERT 

Assistant Deputy Minister, Corporate Management Branch 

(Senior financial officer) 

June 20, 1991 

BALANCE SHEET AS AT MARCH 31, 1991 



STATEMENT OF AUTHORITY (USED) PROVIDED 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Estimates 



Actual Estimates 



Actual 



^ ^ vb >b 

Net (loss) profit for 

the year (35,583) (581,586) 245,402 (388,423) 

Add: items not requiring 

use of funds 600,000 833,952 775,000 906,878 

Operating source (use) 

of funds 564,417 252,366 1,020,402 518,455 

Net capital acquisitions .. (800,000) (1,017,769) (510,000) (563,448) 

Working capital change .. (480,000) 370,254 (61,589) (5,471,708) 

Other items (889,089) 5,410,677 

Authority (used) 

provided (715,583) (1,284,238) 448,813 (106,024) 



RECONCILIATION OF UNUSED AUTHORITY 
MARCH 31, 1991 



1991 



1990 



Debit balance in the accumulated net charge 

against the Fund's authority account (10,632,025) (1 1,185,165) 

Add: PAYE charges against the appropriation 

account after March 31 1 ,729,499 1 ,063,872 

Less: amounts credited to the appropriation 

account after March 31 194,273 259,744 

Net authority provided, end of year (9,096,799) (10,38 1 ,037) 

Authority limit 4,000,000 4,000,000 

Unused authority carried forward 13,096,799 14,381,037 



ASSETS 

Current 
Accounts receivable 

Government of Canada 

Outside parties 

Inventories, at cost and average cost 

(Note 3) 

'repaid expenses 



1991 



1990 



LIABILITIES 



1991 



1990 



.ed (Note 4) 

At cost 

Less: accumulated depreciation 



$ 


$ 


119,160 


176,588 


124,496 


178,025 


1,479,836 


1,596,230 


42,165 


233,212 


1,765,657 


2,184,055 


4,983,235 


3,977,456 


2,973,124 


2,355,332 



2,010,111 1,622,124 



Current 
Accounts payable and accrued liabilities 

Government of Canada 824,364 696,865 

Outside parties 

Accounts payable 931,852 1,280.651 

Vacation pay 394,040 367,595 

Current portion of the provision for employee 

termination benefits 283,202 224,275 

Deferred revenue 3 10,838 223,055 

2,744,296 2,792,441 

Long-term 
Provision for employee termination > 
benefits 1,852,285 1,806,105 

EQUITY OF CANADA 

Accumulated net charge against the Fund's 

authority (10,632,025) (11,185,165) 

Accumulated surplus 9,81 1,212 10,392,798 



3,775,768 3,806,179 



(820,813) (792,367) 
3,775,768 3,806,179 



lie accompanying notes are an integral part of the financial statements. 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 21 



PUBLIC ACCOUNTS, 1990-91 

Passport Office Revolving Fund — Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



STATEMENT OF CHANGES IN FINANCIAL POSITION 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 1990 

Revenue 

Fees earned 

Miscellaneous revenue 

Operating expenses 

Salaries and employee benefits 

Provision for employee termination 

benefits 

Passport operations at posts abroad 

Passport materials and application forms . . 

Accommodation 

Professional and special services 

Printing, stationery and supplies 

Freight, express and cartage 

Telecommunications 

Depreciation and amortization 

Postal services and postage 

Travel and removal 

Repair and maintenance 

Rentals 

Miscellaneous expenses 

Information 

Loss on disposal of fixed assets 

32,731,434 3i 

Net (loss) profit (581,586) (388,423) 



1991 



1990 



$ 


$ 


32,144,258 


30,174,720 


5,590 


3,392 


32.149,848 


30.178.112 


16,535.517 


15.413.056 


204,170 


398.264 


4,447.460 


4,447.460 


3,789,823 


3,717,380 


2,050,142 


1,951,921 


1,829,271 


1,524,872 


769.840 


472.780 


736,411 


211.108 


694.033 


668.841 


623.329 


503.374 


415,148 


808.669 


299.969 


217.335 


194.019 


144.318 


117.487 


70,539 


10.453 


5,838 


7.909 


5,540 


6.453 


5,240 


32,731,434 


30,566,535 



Operating activities: 

Net (loss) profit for the year (581,586) (388,423) 

Add: provision for termination 

benefits 204,170 398,264 

depreciation and amortization 623,329 503,374 

loss on disposal of fixed assets 6,453 5,240 

252,366 518.455 

Changes in current assets and liabilities 370.254 (5.471,708) 

Changes in other assets and 
liabilities: 
Payments on and change in provision for 
employee termination benefits (157,991) (90.855) 

Net financial resources provided (used) 

by operating activities 464.629 (5.044.108) 

Investing activities: 
Fixed assets 
Purchased (1,017,769) (563,448) 

Net financial resources used by investing 
activities (1.017.769) (563.448) 

Net financial resources (used) provided 
and change in the accumulated net charge ■ 

against the Fund's authority account, 
during the year (553.140) (5.607,556) 

Accumulated net charge against the Fund's 
authority account, beginning of year 11,185,165 16,792,721 

Accumulated net charge against the Fund's 
authority account, end of year 10,632,025 11,185,165 



STATEMENT OF ACCUMULATED SURPLUS 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Balance, beginning of year 10,392,798 10.781.221 

Net (loss) profit for the year (581.586) (388.423) 

Balance, end of year 9.811.212 10,392.798 



NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991 

1. Authority and purpose 

The Passport Office Revolving Fund was established in 1969 
to provide for the issue of appropriate travel documents to 
Canadian citizens and to certain permanent residents of 
Canada who are unable to obtain valid passports from their 
country of origin. The Revolving Funds Act authorized the 
operation of the Fund. 

The Fund has a continuing non-lapsing authority from 
Parliament to make payments out of the Consolidated Revenue 
Fund for working capital, capital acquisitions and temporary 
financing of accumulated operating deficits, the total of which 
is not to exceed $4,000,000 at any time. An amount of 
$745,893 representing net assets assumed by the Fund and 
assets contributed to the Fund was charged to this authority 
when the Fund became budgetary in 1981. 

2. Significant accounting policies 
(a) Inventories 

The inventory of materials and supplies is carried at cosi 
and the inventory of passports-in-process is valued at aver 
age cost for the year. 



1 . 22 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



Passport Office Revolving Fund — Concluded 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, \99\— Concluded 

(b) Fixed assets 

Leasehold improvements are amortized on the straight- 
line basis over the term of the appropriate lease. Other 
fixed assets are depreciated from the year of acquisition 
on the straight-line basis over their estimated useful lives 
as follows: 



Furniture 

Electronic data processing (EDP) 
equipment 

Other equipment 



16 years 

5 years 
10 years 



(c) Employee termination benefits 

Termination benefits accrue to employees over their years 
of service with the Government of Canada, as provided for 
under collective agreements. The cost of these benefits is 
recorded in the accounts as the benefits accrue to the 
employees. 

(d) Revenue from passport fees is prepaid on application and 
accounted for on an accrual basis. Deferred revenue rep- 
resents the fees received for which the services have not 
yet been provided. 

3. Inventories 



5. Long-term leases 

The Passport Office occupies space at twenty-three locations 
under long-term leases which expire between March 31, 1991 
and August 31, 1995. 

Accommodation expense consisted of: 



1991 



1990 



Rentals 
Services 



2,052,981 
50,270 



1,951,921 
27,985 



2,103,251 



1,979,906 



1991 



1990 



Materials and supplies 
Work in process 



1,319,668 
160,168 



1,485,014 
111.216 



1,479,836 



1,596,230 



4. Fixed assets and accumulated depreciation 





Balance at 






Balance 




beginning 


Acquisi- 




at end 


Fixed assets 


of year 


tions 


Disposal 


of year 




$ 


$ 


$ 


$ 


Leasehold 










improvements . . . 


670,133 


249,348 




919,481 


Furniture 


685,448 


150,241 


2,713 


832,976 


EDP equipment . . . 


1,337,809 


417,048 


1,195 


1,753,662 


Other equipment . . 


1,284,066 


201,132 


8,082 


1,477,116 




3,977,456 


1,017,769 


11,990 


4,983,235 


Accumulated 


Balance at 


Deprecia- 




Balance 


depreciation and 


beginning 


tion and 




at end 


amortization 


of year 


amortization 


Decrease 


of year 




$ 


$ 


$ 


$ 


Leasehold 










improvements . . . 


448,016 


250,901 




698,917 


Furniture 


299,688 


44,774 


688 


343,774 


EDP equipment . . . 


1,021,939 


191.687 




1,213,626 


Other equipment . . 


585,689 


135.967 


4,849 


716,807 



2,355,332 623,329 



5.537 2,973.124 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 23 



PUBLIC ACCOUNTS, 1990-91 

Public Works Revolving Fund 



V,',, 



■l^i: I -.ii- >'•'* 



MANAGEMENT REPORT 

We have prepared the accompanying financial statements of the 
Public Works Revolving Fund as required by and in accordance with 
the policy of the Treasury Board on revolving funds and the 
reporting requirements and standards of the Receiver General for 
Canada. The primary responsibility for the integrity and objectivity 
of data in these financial statements rests with the management of 
the Fund. Furthermore, certain transactions of the Revolving Fund 
have been examined by the Auditor General as part of his annual 
audit of the Public Accounts. 

These financial statements were prepared in accordance with the 
significant accounting policies set out in Note 2, on a basis 
consistent with that of the preceding year. Some previous year's 
figures have been reclassified to conform to the current year's 
presentation. Some of the information included in these financial 
statements is based on management's best estimates and judgements 
and gives due consideration to materiality. To fulfill this reporting 
responsibility, the Fund maintains a set of accounts which provides 
a centralized record of the Fund's financial transactions. Financial 
information contained in the ministerial statements and elsewhere 
in the Public Accounts is consistent with that in these financial 
statements, unless indicated otherwise. 

The Department's Corporate Management Branch develops and 
disseminates financial management and accounting policies and 
issues specific directives which maintain standards of accounting 
and financial management. The Branch maintains systems of 
financial management and internal control at appropriate cost. 
Transactions are executed in accordance with prescribed 
regulations, within parliamentary authorities and are properly 
recorded to maintain accountability of Government funds and 
safeguard the Fund's assets. Financial management and internal 
control systems are augmented by the maintenance of internal audit 



programs. Management also seeks to assure the objectivity and 
integrity of data in its financial statements by the careful selection, 
training and development of qualified staff, by organizational 
arrangements that provide appropriate divisions of responsibility 
and by communication programs aimed at ensuring that its 
regulations, policies, standards and managerial authorities are 
understood throughout the organization. 

The accounting systems and financial statements have evolved 
over the years to meet changing conditions. 

Approved by: 

LOUISE SAINT-LAURENT 
Departmental Comptroller 
(Senior full-time financial officer) 

ROBERT GIROUX 

Assistant Deputy Minister, Corporate Management 

(Senior financial officer) 

September 25, 1991 



:»y 



STATEMENT OF AUTHORITY USED 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 




1990 




Estimates 


Actual 


Estimates 


Actual 



Net operating loss (31,400,000) (73,749,493) (30,150,000) (46,144,984) 

Add: items not requiring use of funds 10,069,245 9,110,080 

Operating use of funds (31,400,000) (63,680,248) (30,150,000) (37,034,904) 

Recovery of PWRF— Operating loss 53,217,391 30,150,000 46,518,751 

Net capital acquisitions (10,025,000) (14,072,477) (14,900,000) (11,274,843) 

Working capital change (15,335,182) (32.267.228) 

Other items (17,510,031) 19.842.036 

Authority used (41,425,000) (57.380,547) (14,900.000) (14,216.188) 



/ . 24 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



i 



Public Works Revolving Fund — Continued 



PUBLIC ACCOUNTS, 1990-91 



CALCULATION— OTHER ITEMS 

FOR THE YEAR ENDED MARCH 31, 1991 

Current 
year 



Previous 
year Difference 



Fixed assets assumed by the 
Fund— Net (Notes 4 and 5) (36.458.225) 

Liabilities for employee termination 
benefits assumed by the Fund — 
Long-term portion 34,720,327 

Disposal of/adjustment to fixed 
assets— Net (Note 5) 876,533 

Excess of assumed liabilities over 
assets (Notes 4 and 5) (13,760,186) 

PAYE charges against the appropria- 
tion account after March 31 (82,711,131) 

Amounts credited to the appropria- 
tion account after March 3 1 49,688,182 

Total of other items"* (47,644,500) 

' ' ' Refer to statement of authority used. 



(35,791,123) (667,102) 

34,795,955 (75,628) 

629,511 247,022 

(14,427,288) 667,102 

(69,188,433) (13,522,698) 

53,846,909 (4,158,727) 



(30,134,469) (17,510,031) 



RECONCILIATION OF UNUSED AUTHORITY 
MARCH 31, 1991 

1991 



1990 



Credit balance in the accumulated net charge 

against the Fund's authority account 101,355,881 60,989,657 

Add; PAYE charges against the appropriation 

account after March 31 82,711,131 69,188,433 

Less: amounts credited to the appropriation 

account after March 31 49,688,182 53,846,909 

Net authority used, end of year 134,378.830 76,331,181 

Authority limit 450,000,000 450,000,000 

Unused authority carried forward 315,621,170 373,668,819 



BALANCE SHEET AS AT MARCH 31, 1991 



ASSETS 



1991 



1990 



LIABILITIES 



1991 



1990 



Current 
Accounts receivable 

Government of Canada 59,515,229 58,794,478 

Outside parties 98,605,294 55,210,743 

158,120,523 114,005,221 

Consumable stores inventory 3,670,433 3,666,203 

Work in process 2,450,354 9,071,891 

164,241,310 126,743,315 

Fixed (Note 5) 

At cost 110,804,515 97,730,888 

Less: accumulated depreciation 61,214,809 52,564,494 

49,589,706 45,166,394 



213,831,016 171,909,709 



Current 
Accounts payable and accrued liabilities 

Government of Canada 3,862,272 2,667,934 

Outside parties 

Accounts payable 80,745.596 68,028,360 

Accrued salaries and benefits 18,514,412 17,091,179 

Deferred revenue and recoveries 6,828,006 

Current portion of the provision for 
employee termination benefits 4,000,000 4,000,000 

113,950,286 91,787,473 

Long-term 
Provision for employee termination 
benefits 34,720,327 34,795,955 

EQUITY OF CANADA 

Accumulated net charge against Fund's 

authority 101,355,881 60,989,657 

Accumulated deficit (Note 6) (36,195,478) (15,663,376) 



65,160.403 45.326,281 
213,831,016 171.909,709 



The accompanying notes are an integral part of the financial statements. 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 25 



PUBLIC ACCOUNTS, 1990-91 

Public Works Revolving Fund — Continued 

INCOME STATEMENT 

FOR THE YEAR ENDED MARCH 31, 1991 

1991 1990 

$ $ 

Revenue 

Inventory management fees 56,286,173 59,314,513 

Project revenues 250,678,255 233,367,595 

Payroll recoveries at direct cost 107,201,691 102,889,675 

Other income 12,432,149 5,809,097 

426,598,268 401,380,880 

Expenses 

Personnel 405,589,030 378,914,810 

Transportation and communications 14,333,664 14,320,106 

Information 1,806,428 1,706,368 

Professional and special services 23,933,692 21,137,768 

Occupancy costs 22,634,199 22,055,633 

Rentals 2,699,464 2,961,137 

Purchased repairs and upkeep 5,788,855 3,066,063 

Utilities, materials and supplies 10,576,009 9,201,513 

Depreciation 10,069,245 9,110,080 

All other expenditures 2,927,369 3,152,386 

500,357,955 465,625,864 

Less: allocation to other programs 18,100,000 18.100,000 

482,257,955 447,525,864 

Operating loss before other expenses (55,659,687) (46.144,984) 

Other expenses (Note 7) 

Retroactive pay 12,309,174 

Reversal of unbillable/unrecoverable accounts 

receivable from other Government 

departments 5,780,632 

18.089.806 

Net operating loss (73.749.493) (46.144.984) 

Refer to appendix A for breakdown by activity — Current year's operations. 



STATEMENT OF CHANGES IN FINANCIAL POSITION 
FOR THE YEAR ENDED MARCH 31, 1991 

1991 1990 

-^ft. $ $ 

Operating activities: 

Net operating loss (73.749,493) (46, 144,984) 

Add: depreciation 10,069,245 9,1 10,080 

(63,680,248) (37,034,904) 
Working capital change (15,335,182) (32.267.228) 

Net fmancial resources used by operating 
activities (79,015,430) (69,302,132) 

Investing activities: 
Fixed assets 

Acquisitions (14,072,477) (11,274.843) 

Assumed by the Fund (Net) (667.102) 303.004 

Disposals/adjustments (Net) 247.022 629.5 1 1 

Net fmancial resources used by investing 
activities (14,492.557) (10,342,328) 

Financing activities: 
Liabilities for unused annual leave 

and employee termination benefits (75,628) (2,419,522) 

Write-off of prior years' deficits 93,860,734 

Reversal of a portion of the prior year's 

allowance for doubtful accounts 3,21 1,375 

Recovery of PWRF— Operating loss (Vote 1) .. 53,217,391 46,518,751 

Net financial resources provided by financing 
activities 53,141,763 141,171,338 

Net financial resources used and change 

in the accumulated net charge against 

the Fund's authority account, 

during the year (40,366,224) 61,526,878 

Accumulated net charge against the Fund's 

authority account, beginning of year (60,989,657) (122,516,535) 

Accumulated net charge against the Fund's 
authority account, end of year (101,355,881) (60,989,657) 



STATEMENT OF ACCUMULATED DEFICIT 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Balance, beginning of year (15,663,376) (1 13,109,252) 

Net operating loss (73,749,493) (46,144,984) 

(89.412,869) (159.254,236) 

Write-off of prior years' deficits (Note 6) 93,860,734 

Reversal of a portion of the prior year's 

allowance for doubtful accounts 3,21 1,375 

Recovery of PWRF — Operating 

loss (Vote 1) 53,217,391 46.518,751 

Balance, end of year (36,195,478) (15,663,376) 



/ . 26 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



Public Works Revolving Fund — Continued 

P 

BREAKDOWN OF THE INCOME STATEMENT BY ACTIVITY 
FOR THE YEAR ENDED MARCH 31, 1991 



APPENDIX A 



Corporate 
and administrative 



Realty 



Architectural 
and engineering 



1991 



Total 



Revenues 

Inventory management fees 

Project revenues 

Payroll recoveries at direct cost 

Other income 

Expenses 

Personnel 

Transportation and communications 

Information 

Professional and special services 

Occupancy costs 

Rentals 

Purchased repairs and upkeep 

Utilities, materials and supplies 

Depreciation 

All other expenditures 

Less: allocation to other programs 

Operating loss before other exjjenses 

Other expanses (Note 7) 

Retroactive pay 

Reversal of unbillable/unrecoverable accounts receivable from 
other Government departments 

Net operating loss 



1,489,509 



1,489,509 



75,969,695 
4,781,430 
1,030,991 

14,139,441 
9,087,512 
1,268,038 
2,788,118 
4,079,986 
5,405,993 
1,565,207 



56,286,173 

80,650,947 

102,637,410 

9,091,572 



248,666,102 



190,407,542 
5,680,713 

474,092 
5,904,162 
8,094,887 

859,517 

994,111 
2,633,287 
1,937,082 

470,377 



170,027,308 
4,564,281 
1,851,068 



176,442,657 



139,211,793 
3,871,521 

301,345 
3,890,089 
5,451,800 

571,909 
2,006,626 
3,862,736 
2,726,170 

891,785 



56,286,173 
250,678,255 
107,201,691 

12,432,149 



426,598,268 



405,589,030 
14,333,664 

1,806,428 
23,933,692 
22,634,199 

2,699,464 

5,788,855 
10,576,009 
10,069,245 

2,927,369 



120,116,411 
18,100,000 


217,455,770 


162,785,774 


500,357,955 
18,100,000 


102,016,411 


217,455,770 


162,785,774 


482,257,955 


(100,526,902) 


31,210,332 


13,656,883 


(55,659,687) 



12,309,174 

5,780,632 

18,089,806 

(73,749,493) 



NOTES TO FINANCIAL STATEMENTS 
AS AT MARCH 31, 1991 

I. Authority and purpose 

The Public Works Revolving Fund was established by the 
Adjustment of Accounts Act (Bill C-22 dated July 22, 1980), 
which was repealed in 1985 and replaced by Section 5 of the 
Revolving Funds Act, to allow the Minister of Public Works 
Canada to make expenditures for undertakings by the Depart- 
ment on behalf of other Government departments and agencies, 
other Governments, and private sector tenants of federally 
owned or leased property. The Fund has a continuing non-lap- 
sing authority from Parliament to make payments out of the 
Consolidated Revenue Fund for the operating expenses, the 
necessary working capital, and capital expenditures; the total 
of which is riot to exceed $450,000,000 at any time. 

In accordance with the former Section 33 of the Adjustment 
of Accounts Act, and through the 1983-84 Supplementary Es- 
timates B, the authority of the Fund was amended to include 
charges on behalf of other PWC's departmental programs and 
to increase the financial authority from $55 million to $150 
million. In the 1984-85 final Supplementary Estimates the 
authority was increased from $150 million to $300 million. 
Through the 1987-88 Supplementary Estimates E, the author- 
ity was further increased from $300 million to $450 million. 



The Services Program operated as a revolving fund on a 
direct cost recovery basis from April 1, 1985 to March 31, 
1988, supplemented by a payment vote to cover non-recover- 
able operating expenses from clients, as well as a vote to cover 
capital acquisitions of the program. Since April 1, 1988, under 
revised terms and conditions of approved TB Minute 805839 
dated June 25, 1987, the objective of the Public Works Revol- 
ving Fund is to operate as a financially self-supporting entity 
charging market-based service fees in accordance with the 
Treasury Board approved rate structure for the services pro- 
vided to clients. Due to the uncertainty of the revenue 
projections, the Department found it necessary to seek fund- 
ing, in 1989-90 and 1990-91, in the amounts of $46,518,751 
and $53,217,391 respectively, to partially cover its operating 
losses. 

2. Significant accounting policies 

The Public Works Revolving Fund is charged with all expen- 
ditures of the Services Program (with the exception of the 
Statutory Vote: Minister of Public Works — Salary and motor 
car allowance), and is credited with the recoveries from all 
clients for the services rendered. The revenues generated in- 
clude fees based on market practices, plus recoveries of 
salaries and other disbursements, where appropriate. 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 27 






PUBLIC ACCOUNTS, 1990-91 

Public Works Revolving Fund — Continued 

NOTES TO FINANCIAL STATEMENTS 
AS AT MARCH 31, 1991— Continued 

The financial statements have been prepared using the fol- 
lowing accounting policies: 

Revenue recognition 

Revenue is recognized in the accounting period in which it 
is earned through the provision of goods or services, or when 
an event giving rise to a claim has taken place. 

Expense recognition and recording 

All expenses, including termination benefits and vacation 
pay, are recorded in the fiscal year in which they are in- 
curred. 

Accounts receivable 

Accounts receivable are recorded when invoices are issued 
as a result of the provision of goods or services and are 
reported at the billed amounts. It is the Fund's policy to 
provide for doubtful accounts. 

Consumable stores inventory 

This account includes only the consumable materiel that is 
bought and held in PWC stores on behalf of operational 
managers responsible for property management services and 
other services as agreed to by Materiel Management. The 
inventory is comprised of stock items which are categorized 
accordingly under hardware, electrical, lumber, and plumb- 
ing supplies. Inventories of consumable materiel are valued 
at cost on a first-in, first-out basis. 

Work-in-process 

Work-in-process includes the value of actual labour hours at 
standard rates multiplied by a billing factor, fees and disbur- 
sements incurred for services performed or goods delivered 
on client projects or on behalf of other PWC's departmental 
programs, less any amounts already billed. 

Fixed assets 

Certain fixed assets previously under the custodianship of 
the Department of Public Works were assumed by the Fund 
as of April 1, 1988 and recorded at cost along with the 
associated accumulated depreciation. As a result, these as- 
sets are reflected in the accounting records at net book value. 
Fixed assets purchased by the Fund since April 1, 1988 are 
recorded at cost. 

Floating marine and related shore-based assets costing less 
than $15,000 are treated as expenses in the year of acquisi- 
tion. 

Fixed assets (other than those relating to floating marine and 
related shore-based facilities) costing less than $1,000 are 
expensed in the year of acquisition. 

An expenditure which extends the economic life of an asset 
or increases its capacity will be capitalized. 

Proceeds from disposal of fixed assets are retained by the 
Fund, with any loss or gain on disposal disclosed separately 
in the financial statements. 



Depreciation of fixed assets 

Fixed assets are depreciated on a straight-line basis, to their 
salvage value over their estimated useful economic life, from 
the month the asset becomes operational on the following 
basis: 



Floating marine and related 
shore-based facilities 



Estimated useful 
economic life 



Dredges and fixed shore-based 

facilities 35 years 

Scows, tugs and large survey vessels 30 years 

All other dredging assets 15 years 

Other capital assets 

Vehicles and construction equipment 3 years 

Tools, machinery, building and office 
equipment, including EDP equipment, 
furniture and fixtures 5 years 

Pension plan 

Employees of the Department whose salaries and other bene- 
fits are paid by the Fund are covered by the Public Service 
Superannuation Act and the Supplementary Retirement 
Benefits Act. The Government's portion of the pension cost 
is included in the employee benefits assessed against the 
Fund. The liability for the payment of the pensions is against 
the Public Service Superannuation and Supplementary Re- 
tirement Benefit Accounts. 

Accrued salaries and benefits 

This accrued liability represents the amount of unused an- 
nual leave based on average salary rates in effect as at the 
end of the year. 

Employee termination benefits 

Termination benefits accrue to employees over their years of 
service wfth the Government of Canada, as provided for in 
collective agreements, and the cost of these benefits are 
recorded in the accounts as they are earned by the employees. 
The amount of the liability has been established, and is 
revised annually, using rates determined on an actuarial 
basis, provided by the Treasury Board. 

3. Changes in financial statements presentation 

The 1989-90 income statement presented the revenue and 
expenses by type for two of the three departmental activities. 
A supporting statement provided the expenses by type, for the 
Corporate and Administrative Services activity in the amount 
of $115,556,467. $18,100,000 of these expenditures were allo- 
cated to other programs and therefore deducted from this total. 
The net amount of $97,456,467, was reported on the income 
statement. Also appearing below the Contribution margin was 
an adjustment to revenue and expenses in the amount of 
$2,294,954. 

For 1990-91, the income statement presents the departmental 
total with the activities presented separately by type of revenue 
and expenses on an appendix. The amount for adjustment to 
revenue and expenditures is now reported under "All other 
expenditures". 



/ . 28 FINANCIAL STATEMENTS OP REVOLVING PUNDS 



Public Works Revolving Fund — Concluded 

NOTES TO FINANCIAL STATEMENTS 
AS AT MARCH 31, 1991— Concluded 



PUBLIC ACCOUNTS, 1990-91 



4. Assumed assets and liabilities 

To assist the Fund in operating as a financially self-suppor- 
ting entity, certain fixed assets originally funded from 
departmental appropriations and liabilities for employee un- 
used annual leave and termination benefits were assumed by 
the Public Works Revolving Fund. As of April 1, 1988 an 
amount of $16,547,815, representing net liabilities assumed by 
the Fund, was charged to the Fund's accumulated net charge 
against the Fund's authority. Current and fixed assets were 
assumed at their estimated net realizable value and estimated 
net book value respectively, and long-term liabilities were 
assumed at their adjusted actuarial values. 



1991 



1990 



Assets: 
Fixed assets (net of depreciation) . 
Consumable stores inventory .... 

Liabilities: 
Accumulated unused annual leave 
Termination benefits 

Net liabilities assumed 



36,458,225 
2,746,386 


35,791,123 
2,746,386 


39,204,611 


38,537,509 


13,588,294 
39,376,503 


13,588,294 
39,376,503 


52,964,797 


52,964,797 


13,760,186 


14,427,288 



6. Write-off of prior years' deficits 

Treasury Board's approval was received February 8, 1990 
(TB 810454) to write-off an amount of up to $31,260,334 from 
the accounts of the Public Works Revolving Fund relating to 
uncollectible debts from other departments, agencies and 
Crown corporations, as well as the accumulated deficit, which 
arose prior to 1988-89. 

In addition to the above, on February 8, 1990, Treasury 
Board's approval was received (TB 813101) to write off an 
amount of $63,400,000 from the Public Works Revolving Fund 
related to the 1988-89 operating deficit. 

Parliamentary approval was also received in the Supplemen- 
tary Estimates C, 1989-90 to adjust the accounts of the Public 
Works Revolving Fund by the amounts referred to above. 

7. Other expenses 

Retroactive pay, totalling $12,309,174, and reversal of un- 
billable/unrecoverable accounts receivable from other 
Government departments, totalling $5,780,632, were not in- 
cluded in "Expenses" as they apply to previous years. 



5. Fixed assets and accumulated depreciation 



Fixed assets 



Dredges and fixed shore-based facilities 

Scows, tugs and large survey launches 

Small survey launches, other floating and related 

mobile shore-based assets 

Vehicles and construction equipment 

Tools, machinery, building, EDP and 

office equipment 



Accumulated depreciation 



Dredges and fixed shore-based facilities 

Scows, tugs and large survey launches 

Small survey launches, other floating and related 

mobile shore-based assets 

Vehicles and construction equipment 

Tools, machinery, building, EDP amd 

office equipment 

Net 



Balance at 




Balance at 








beginning 


Adjustments to 


beginning 






Balance 


of year 


assets assumed 


of year 




Disposals and 


at end 


(unadjusted) 


by the Fund 


(adjusted) 


Acquisitions 


corrections 


of year 


$ 


$ 


$ 


$ 


$ 


$ 


24,543.890 


285,000 


24,828,890 


928,822 




25,757,712 


6,691,482 


200,214 


6,891,696 


68,350 




6,960,046 


1,245,495 


1 


1,245,496 


233,321 


38,576 


1,440,241 


9,557,088 


(997,015) 


8,560,073 


834,530 


31,769 


9,362,834 


55,692,933 


(31,840) 


55,661,093 


12,007,454 


384,865 


67,283,682 


97,730,888 


(543,640) 


97,187,248 


14,072,477 


455,210 


110,804,515 




Adjustments to 






Adjustments to 




Balance at 


accumulated 


Balance at 




accumulated 




beginning 


depreciation as a 


beginning 




depreciation as a 


Balance 


of year 


result of changes 


of year 




result of disposals 


at end 


(unadjusted) 


to assets assumed 


(adjusted) 


Depreciation 


and corrections 


of year 


$ 


$ 


$ 


$ 


$ 


$ 


11,652,058 


162,539 


11,814,597 


647,203 




12,461,800 


3,035,795 


87,569 


3,123,364 


108,960 




3,232,324 


542,257 




542,257 


62,014 




604,271 


7,523,750 


(895,574) 


6,628,176 


943,311 


31,766 


7,539,721 


29,810,634 


(565,276) 


29,245,358 


8,307,757 


176,422 


37,376,693 


52,564,494 


(1,210,742) 


51,353,752 


10,069,245 


208,188 


61,214,809 


45,166,394 


667,102 






247,022 


49,589,706 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 29 



PUBLIC ACCOUNTS, 1990-91 

Race Track Supervision Revolving Fund 

MANAGEMENT REPORT 

The accompanying financial statements of the Race Track 
Supervision Revolving Fund have been prepared as required by and 
in accordance with the policy of the Treasury Board on revolving 
funds and the reporting requirements and standards of the Receiver 
General for Canada. The primary responsibility for the integrity and 
objectivity of the data in these statements rests with the 
management of the Fund. 

These financial statements were prepared in accordance with 
significant accounting policies on a basis consistent with that of the 
preceding year, as set out in Note 2. Some of the information 
included in these financial statements is based on management's 
best estimates and judgements and gives due consideration to 
materiality. Information presented herewith is consistent with that 
presented elsewhere in the Public Accounts and in ministerial 
reports. Transactions are executed in accordance with prescribed 
regulations, within parliamentary authorities and are properly 
recorded to maintain accountability of Government funds and 
safeguard the Fund's assets. The Fund maintains a set of accounts 
which provides a centralized record of the Fund's financial 
transactions. 

The Department's Corporate Management Branch develops and 
disseminates financial management and accounting policies and 
issues specific directives to the staff managing the Revolving Fund 
in order to maintain standards of accounting and financial 
management. 

Financial management and internal control of the Fund are 
maintained through the appropriate division of responsibility, the 
provision of leadership and evaluation of those operating the Fund 
as well as internal audit programs. The Fund also seeks to assure 
the objectivity and integrity of data in its financial statements by 
the careful selection, training and development of qualified staff, 
by organizational arrangements that provide appropriate divisions 
of responsibility and by communication programs aimed at ensuring 
that its regulations, policies, standards and managerial authorities 
are understood throughout the organization. 

Approved by: 

H. CROWE 

AIDirector General, Finance and Resource Management Directorate 
(Senior full-time financial officer) 

B. M. FORESTELL 

Al Assistant Deputy Minister, Corporate Management Branch 
(Senior financial officer) 

July 2, 1991 



STATEMENT OF AUTHORITY (USED) PROVIDED 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Net profit (loss) for 

the year 

Add: items not requiring 
use of funds 

Operating source of 

funds 

Net capital acquisitions . 
Working capital change . 
Other items 

Authority provided 
(used) 



Estimates 


Actual 


Estimates 


Actual 


$ 

29,000 
211,000 


$ 

(753,715) 
290,274 


$ 

(60,000) 
170,000 


$ 

487,751 
285,086 


240,000 
(240,000) 


(463,441) 
(175,279) 
561,349 
(550,983) 


110,000 
(110,000) 


772,837 

(64,924) 

587,214 

(678.826) 



(628,354) 



616,301 



RECONCILIATION OF UNUSED AUTHORITY 
MARCH 31, 1991 

1991 



1990 



Debit balance in the accumulated net charge 

against the Fund's authority account (2.202^71) (2,260,610) 

Add: PAVE charges against the appropriation 

account after March 31 1,823,268 1,370,528 

Less: amounts credited to the appropriation 

account after March 31 1,141,955 1,259,531 

Net authority provided, end of year (1,521,258) (2,149,613) 

Authority limit 2,000,000 2,000,000 

Unused authority carried forward 3,521,258 4,149,613 



1 . 30 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



Race Track Supervision Revolving Fund — Continued 

BALANCE SHEET AS AT MARCH 31, 1991 



PUBLIC ACCOUNTS, 1990-91 



ASSETS 



1991 



1990 



LIABILITIES 



1991 



1990 



Current 

Accounts receivable — Outside parties 1,141,956 1,259,531 

Accountable advances to employees 13,325 13,534 

1,155,281 1,273,065 

Fixed assets, appraisal plus additions 

at cost (Note 3) 1,853,067 1,785,943 

Less: accumulated depreciation 956,975 839,689 



896,092 



946,254 



2,051373 2,219319 



Current 
Accounts payable and accrued liabilities — 
Outside parties 

Accounts payable 

Vacation pay 

Current portion of the provision for employee 
termination benefits 

Long-term 
Provision for employee termination 
benefits 



EQUITY OF CANADA 

Accumulated net charge against the Fund's 

authority 

Accumulated surplus 



1,823,268 
150,958 


1,370,528 
140,800 

19,332 


1,974,226 


1,530,660 


376,446 


292,282 


2,350,672 


1,822,942 



(2,202,571) 
1,903,272 



(2,260,610) 
2,656,987 



(299,299) 



396,377 



2,051,373 2,219,319 



The accompanying notes are an integral part of the financial statements. 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



STATEMENT OF ACCUMULATED SURPLUS 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



1991 



1990 



" •' $ $ 

Revenue 

Pari-mutuel levy 15,809,842 15,651,503 

Operating expenses 

Salaries and employee benefits 3,875,172 3,757,374 

Provision for employee termination 

benefits 64,832 67,722 

Professional services 

Drug control services 6,195,595 5,003,452 

Race patrol services 3,461,660 3,237,079 

Photo finish services 927,673 1,096,222 

Drug research 585,834 621,303 

Other 106,359 104,742 

Supply and Services Canada service 

charges 36,238 (23,098) 

Data processing services 12376 4,131 

Travel and removal 412,600 368384 

Depreciation 216,025 21 1,143 

Material and supplies 178,827 175323 

Accommodation 159,671 310,184 

Telephone 151,293 81,866 

Miscellaneous 122,651 118321 

Repair and upkeep 47,334 23382 

Loss on disposal of fixed assets 9,417 6,222 

16,563357 15,163,752 

Net profit (loss) (753,715) 487,751 



Balance, beginning of year . 
Net profit (loss) for the year 

Balance, end of year 



2,656,987 
(753,715) 



2,169,236 
487,751 



1,903,272 2,656,987 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 31 



PUBLIC ACCOUNTS, 1990-91 

Race Track Supervision Revolving Fund — Continued 



<!-l 



;?iJ^ 



STATEMENT OF CHANGES IN FINANCIAL POSITION 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Operating activities: 

Net profit (loss) 

Add: depreciation 

loss on disposal of fixed assets 

provision for employee termination 
benefits 

Changes in current assets and liabilities . . . 

Changes in other assets and 
liabilities: 
Payments on and change in provision for 
employee termination benefits 

Net financial resources provided (used) 
by operating activities 

Investing activities: 
Fixed assets 
Purchased 

Net fmancial resources (used) by investing 
activities 

Net fmancial resources provided (used) and 
change in the accumulated net charge 
against the Fund's authority account, 
during the year 

Accumulated net charge against the Fund's 
authority account, beginning of year 

Accumulated net charge against the Fund's 
authority account, end of year 



(753,715) 487,751 

216,025 211,143 

9,417 6.222 



64,832 


67,722 


(463,441) 


772,838 


561,349 


587,214 



19,332 


(70,193) 


117,240 


1,289,859 


(175,279) 


(64,924) 


(175,279) 


(64,924) 



(58,039) 1,224,935 



2,260,610 1,035,675 



2,202,571 2,260,610 



NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991 

1. Authority and purpose 

The Race Track Supervision Revolving Fund was established 
under Appropriation Act No. 1, 1970, which authorized the 
operation of the Fund in the current and subsequent fiscal years 
in accordance with terms and conditions prescribed by Treas- 
ury Board for the purpose of providing race track supervision 
in Canada. The Appropriation Act No. 1 was repealed and 
replaced by Section 2 of the Revolving Funds Act in 1985. 

The Fund has a continuing non-lapsing authority from Par- 
liament to make payments out of the Consolidated Revenue 
Fund for working capital, capital acquisitions and temporary 
financing of accumulated operating deficits, the total of which 
is not to exceed $2,000,000 at any time. 

Charges to the Fund are to include administration expenses 
of race track supervision and costs of research relating to the 
use of drugs on horses and race surveillance techniques includ- 
ing the publication, distribution and sale of the results of such 
research. All revenues from activities approved by Treasury 
Board are to be credited to the Fund. 



The use of the Fund's authority is monitored through the 
accumulated net charge against the Fund's authority account. 
Its balance, shown on the Balance Sheet under Equity of 
Canada, represents the financial position of the revolving fund. 
It is composed of the cumulative net cash transactions through 
the Consolidated Revenue Fund, the original net assets trans- 
ferred to the Fund at inception and any subsequent write-offs 
of deficit or surplus. The change in this account during the year 
represents the net financial resources used or provided by the 
Fund. 

2. Significant accounting policies 

(a) Fixed assets 

Fixed assets, acquired from parliamentary appropriations 
prior to April 1, 1970 are recorded in the Fund in 
accordance with Treasury Board Circular 1970-7 at values 
determined as at that date by officers of the Department. 
Subsequent acquisitions are recorded in the Fund at cost 
and are depreciated from the year of the acquisition on a 
straight-line basis over their estimated useful lives as 
follows: 

Furniture and equipment 10 years 

Electronic data processing equipment 5 years 

Automotive 3 years 

Buildings 25 years 

(b) Pension plan 

Employees of the Race Track Division operating the 
Supervision Revolving Fund are covered by the Public 
Service Superannuation Act and the Supplementary 
Retirement Benefits Act. The Government of Canada's 
portion of the pension cost is included in the employee 
fringe benefit charge assessed against the Fund. The actual 
payment of the pension is made from the Public Service 
Superannuation and the Supplementary Retirement 
Benefits Account. 

(c) Vacation pay 

The accrued liability on the Balance Sheet represents the 
amount of vacation pay credits outstanding at the end of 
the year. 

(d) Employee termination benefits 

Employees leaving Government service generally receive 
termination benefits at the rate of one week's pay for each 
complete year of continuous service to a maximum of 
twenty eight weeks' pay. However, upon resignation, 
benefits are generally payable only to those with ten or 
more years of continuous service and the entitlement is 
reduced to one half week's pay for each year of continuous 
employment to a maximum of fifteen weeks' pay. 

The provision at the end of the year consists of one half 
week's pay at current salary rates for each complete year 
of service to a maximum of fifteen weeks' pay. 



1 . 32 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



Race Track Supervision Revolving Fund — Concluded 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991— Concluded 



PUBLIC ACCOUNTS, 1990-91 



ntt "{ '■■^ 



3. Fixed assets and accumulated depreciation 



Fixed assets 

Furniture and 
equipment 

Electronic data pro- 
cessing equipment 

Automotive 

Buildings 

Land 



Accumulated 
depreciation 

Furniture and 
equipment 

Electronic data pro- 
cessing equipment 

Automotive 

Buildings 



Balance at 

beginning 

of year 



168,008 

364,772 
203,812 
103,097 



Acquisi- 
tions 



Balance 
at end 
Disposals of year 



$ 


$ 


$ 


$ 


242,579 


41,019 


36,955 


246,643 


601,959 


62,744 


15,796 


648,907 


263,060 


71,516 


55,404 


279,172 


574,582 






574,582 


103,763 






103,763 


1,785,943 


175,279 


108,155 


1,853,067 


Balance at 






Balance 


beginning 


Deprecia- 




at end 


of year 


tion 


Decrease 


of year 



14,375 

118,467 
60,339 
22,844 



31,641 



839,689 216,025 



98,739 



150,742 



11,694 471,545 

55,404 208,747 

125,941 



956,975 



i^i-fi 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 33 



PUBLIC ACCOUNTS, 1990-91 



Public Service Commission — 

Staff Development and Training Revolving Fund 



i4j. im^.: 



MANAGEMENT REPORT 

We have prepared the accompanying financial statements of the 
Staff Development and Training Revolving Fund as required by and 
in accordance with the policy of the Treasury Board on revolving 
funds and the reporting requirements and standards of the Receiver 
General for Canada. The primary responsibility for the integrity and 
objectivity of data in these financial statements rests with the 
management of the Fund. 

These financial statements were prepared in accordance with the 
stated accounting policies, on a basis consistent with that of the 
preceding year. Some of these policies are further explained in the 
notes which form part of these statements. Some of the information 
included in these financial statements is based on management's 
best estimates and judgements and gives due consideration to 
materiality. To fulfill this reporting responsibility, the Fund 
maintains a set of accounts which provides a centralized record of 
the Fund's financial transactions. Financial information contained 
in the ministerial statements and elsewhere in the Public Accounts 
is consistent with the information presented in these financial 
statements, unless otherwise indicated. 

The Financial Services Directorate and the Fund's financial 
management officers, who report functionally to the senior 
full-time financial officer, develop and disseminate financial 
management and accounting policies, and issue specific directives 
which maintain standards of accounting and financial management. 
Systems of financial management and internal control are 
maintained for the Fund at appropriate cost. Transactions are 
executed in accordance with prescribed regulations, within 
parliamentary authorities, and are properly recorded to maintain 
accountability of Government funds and safeguard the Fund's 
assets. Financial management and internal control systems are 
augmented by the activities of internal audit and by on-going 
monitoring activities by the Fund's Financial Management 
Officers, Financial Services Officers and by the Financial Services 
Directorate. The Fund also seeks to assure the objectivity and 
integrity of data in its financial statements by the careful selection, 
training and development of qualified staff, by organizational 
arrangements that provide appropriate divisions of responsibility, 
and by communication programs aimed at ensuring that its 
regulations, policies, standards and managerial authorities are 
understood throughout the organization. 

Approved by: 

G. A. WRIGHT 

Director. Financial Services 

(Senior full-time financial officer) 

MARY J. MURPHY 

Executive Director, Corporate Management 
(Senior financial officer) 

June 24, 1991 



STATEMENT OF AUTHORITY (USED) PROVIDED 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Estimates 



Actual 



Estimates Actual 



$ $ $ $ 

Net (loss) profit for 

the year 101.000 (952331) (132.000) (1.370.579) 

Add: items not requiring 

use of funds 503,000 749,330 305,000 469,821 

Operating source of 

funds 604,000 (203,001) 173,000 (900,758) 

Net capital acquisitions .. (218,000) (408,785) (300,000) (555,360) 

Working capital change .. (283,000) (652,752) 962,000 646,218 

Other items 671,801 (709.000) (447.367) 

Authority (used) 

provided 103,000 (592,737) 126,000 (1,257.267) 



RECONCILIATION OF UNUSED AUTHORITY 
MARCH 31, 1991 

1991 



1990 



(Debit) balance in the accumulated net charge 

against the Fund's authority account (314,046) (1,578,584) 

Add: PAYE charges against the appropriation 

account after March 31 2,936,371 2.177,276 

transfer of fixed assets to the Department 

deleted from the Revolving Fund (175,661) 

loss associated with discretionary language 

training (297,024) 

Less: amounts credited to the appropriation 

account after March 31 3,749,739 2.318,844 

Net authority provided, end of year (1 ,600.099) ( 1 .720, 1 52) 

Authority limit 4.500.000 4.500.000 

Unused authority carried forward 6.100,099 6.220,152 



1 . 34 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PVBUC ACCOUNTS, 1990-91 



Public Service Commission — 

Staff Development and Training Revolving Fund — 

Continued 

BALANCE SHEET AS AT MARCH 31, 1991 



ASSETS 

Current 
Accounts receivable 

Government of Canada 

Outside parties 

Accountable advances to employees 
Prepaid expenses 

Fixed (Note 4) 

At cost 

Less: accumulated depreciation . . . . 



1991 


1990 


LIABILITIES 


1991 


1990 


$ 


$ 


$ 


$ 






Current 










Accounts payable and accrued liabilities 






3,797,367 


2,551.716 


Government of Canada 


2,223.110 


1 378 742 


141,423 


76.857 


Outside parties 






800 


800 


Accounts payable 


713,261 


798,534 


177,667 


19.448 


Vacation pay 


356,503 


280,122 


4,117.257 


2.648.821 


Deferred revenue 


67,186 
3,360,060 


86,978 
2,544,376 


3,040,737 
1.687.807 

1,352,930 


2,869,955 
1,402,333 

1,467,622 


Long-term 
Provision for employee termination 
benefits 

EQUITY OF CANADA 

Accumulated net charge against the Fund's 


1,426,710 
4,786,770 


1,200,857 
3,745,233 






authority 


(314,046) 


(1,578,584) 






Accumulated surplus 


997,463 


1,949,794 








683,417 


371,210 



5.470.187 4.116.443 



5,470,187 4,116.443 



The accompanying notes are an integral part of the financial statements. 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



STATEMENT OF ACCUMULATED SURPLUS 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



1991 



1990 



Revenue 

Course fees and services 23,911,362 11,055,411 

Operating expenses 

Salaries and employee benefits 16,574,551 7.321,825 

Provision for employee termination 

benefits 225,853 126,673 

Professional and special services 3,944.1 10 1,493,987 

Rentals 1,411,639 1,507,655 

Travel and communications 842,365 596,599 

Information 505,702 517,446 

Depreciation 347.816 343,148 

Materials and supplies 324,379 222,718 

Administration and financial services 100,000 204,000 

Repairs 27,833 22,265 

Other 18,621 69.674 

24.322.869 12.425.990 

Net loss before extroardinary item (411 .507) ( 1 .370.579) 

Extraordinary item — (Note 5) (540.824) 

Net loss (952.331) (1.370.579) 



Balance, beginning of year 
Net loss for the year 

Balance, end of year 



1,949,794 3,320.373 
(952.331) (1.370.579) 

997.463 1.949,794 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 35 



PUBLIC ACCOUNTS, 1990-91 



Public Service Commission — 

Staff Development and Training Revolving Fund — 

Continued 



Si'S- 



STATEMENT OF CHANGES IN FINANCIAL POSITION 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



162,162 


(900,758) 


(652,752) 


646,218 


(490,590) 


(254,540) 



Operating activities: 

Net loss before extraordinary item (41 1,507) (1,370,579) 

Add: provision for employee termination 

benefits 225,853 126,673 

depreciation 347,816 343,148 

Changes in current assets and liabilities . . . 

Net financial resources used by operating 
activities 

Investing activities: 
Loss on transfer of LTC to the department 

(Note 5) (540,824) 

Fixed assets 
Transfer of fixed assets associated with 

the LTC (Note 5) 175,661 

Purchased (408,785) (555,360) 

Net financial resources used by investing 
activities (773,948) (555,360) 

Net financial resources used and change 
in the accumulated net charge against 
the Fund's authority, during 
the year (1,264,538) (809,900) 

Accumulated net charge against the Fund's 
authority account, beginning of year 1,578,584 2,388,484 

Accumulated net charge against the Fund's 
authority account, end of year 314,046 1,578,584 



NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991 

1. Authority and purpose 

The Staff Development and Training Revolving Fund was 
established by Vote LI 20, Appropriation Act No. 3, 1971, for 
the purpose of providing training and development to the Pub- 
lic Service. 

The Fund has a continuing non-lapsing authority under the 
Adjustment of Accounts Act, S.C. 1980, c. 17, to make pay- 
ments out of the Consolidated Revenue Fund for working 
capital and temporary financing of accumulated operating 
deficits, the total of which is not to exceed $4,500,000 at any 
time. In accordance with Vote 115a (1980-81) and Vote 35c 
(1981-82), accumulated deficits of $4,573,071 have been 
deleted from the accounts. An amount of $1,915,571 repre- 
senting net liabilities assumed by the Fund was charged to this 
authority when the Fund became budgetary in 1981. The Ad- 
justment of Accounts Act has been repealed and replaced by 
Section 7 of the Revolving Funds Act. 

2. Significant accounting policies 

(a) Employee termination benefits 

Termination benefits accrue to employees over their years 
of service with the Government of Canada as provided for 
under collective agreements. The cost of these benefits is 
recorded in the accounts as the benefits accrue to the 
employees. 



(b) Fixed assets and depreciation 

Effective April 1, 1984 the Staff Development and Train- 
ing Revolving Fund adopted the accounting policy of 
capitalizing fixed asset purchases and charging operations 
for the use of these assets. These fixed assets are depreci- 
ated on the declining balance rnethod from the year of 
acquisition at the following rates: 



Office and classroom furniture 
Office and classroom equipment 
EDP and word processing equipment 



10% 

15% 
25% 



(c) Prepaid expenses 

Under the terms of two contracts, advance payments are 
made to suppliers for the provision of video learning tapes 
and are recorded as prepaid expenses on the balance sheet. 
The operations of the Fund are charged with expenses 
coincident with the provision of services. Prepaid expen- 
ses also include the inventory of photocopies and supplies 
maintained for sale to Language Training Canada at March 
31, 1991. 

- -L. 

(d) Deferred revenue 

Consists of amounts received from clients for services to 
be rendered. 

3. Subsidized operations 

Appropriation funds in the amount of $2,885,000 were paid 
to the Staff Development and Training Revolving Fund for the 
1990-91 fiscal year. These funds were approved to cover the 
cost of the activities that should not be borne by the user which 
are not cost recoverable. The comparative figure for 1989-90 
is $2,885,000. 

4. Fixed assets and accumulated depreciation 



Fixed assets 


Balance at 

beginning 

of year 


Acquisi- 
tions 


Decrease 

in assets due 

to transfer 

of LTC 

to the 

department 


Balance 
at end 
of year 


Furniture 

Equipment 

EDP and word 

processing 

equipment 


$ 

824,189 
417,772 

1,627,994 


$ 

118,892 
60,090 

229,803 


$ 

80,565 
31,570 

125,868 


$ 

862,516 
446,292 

1,731,929 




2,869.955 


408,785 


238,003 


3,040,737 


Accumulated 
depreciation 


Balance at 

beginning 

of year 


Deprecia- 
tion 


Decrease 


Balance 
at end 
of year 




$ 

304,614 
222,711 

875,008 


$ 

63,847 
38,273 

245,697 


$ 

8,057 
4,735 

49,550 


$ 

360,404 


Equipment 

EDP and word 

processing 

equipment 


256.249 
1,071,155 



1,402,333 



347,817 



62,342 1,687,808 



1 . 36 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



Public Service Commission — 

Staff Development and Training Revolving Fund — 

Concluded 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991— Conc/wrfet/ 

5. Extraordinary item 

During 1990-91, the Fund has reported an extraordinary loss 
of $540,824 due to the transfer of discretionary language 
training back to the appropriation (TB's decision on the PSC's 
1991-92 Multi-Year Operational Plan). 

Discretionary language training reported a net profit of 
$540,824 in 1990-91 and the balance sheet accounts were as 
follows: 



Accounts receivable (716,738) 

Accounts payable 54,550 

Fixed assets (175,661) 

Net loss for 1990-91 fiscal year 297,025 

Loss on transfer (540,824) 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 37 



t 



PUBLIC ACCOUNTS, 1990-91 

Supply Revolving Fund 



MANAGEMENT REPORT 

The accompanying financial statements of the Supply Revolving 
Fund have been prepared by Supply and Services Canada in 
accordance with Treasury Board policies, and reporting 
requirements and standards of the Receiver General for Canada. 

The statements have been prepared on a basis consistent with that 
of the preceding year end and are consistent with the information 
presented elsewhere in the Public Accounts and with departmental 
reports. Significant accounting policies used in the preparation of 
the financial statements are included in the notes to financial 
statements. Some of the information included in these financial 
statements is based on management's best estimates and judgements 
and gives due consideration to materiality. 

The primary responsibility for the integrity and objectivity of 
these statements rests with the Finance and Administration Sector. 
This responsibility is discharged by the Financial Policy, 



Accounting and Reporting Systems Directorate which develops and 
disseminates financial management and accounting policies and 
issues specific directives necessary to maintain standards of 
accounting and financial management. Furthermore, the 
Department maintains internal controls designed to indicate 
accountability, provide assurance that assets are safeguarded and 
that reliable financial records are kept. Financial management and 
internal controls are augmented by the maintenance of internal 
audit programs. 

Approved by: 

J. G. StoUIN 

Director General, 

Financial Policy, Accounting and Reporting Systems Directorate 

S. E. WHITELEY 

Assistant Deputy Minister, Finance and Administration 

June 21, 1991 



STATEMENT OF AUTHORITY PROVIDED (USED) 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Net (loss) profit for the year 

Add: items not requiring use of funds 

Operating source of funds 

Net capital acquisitions 

Working capital change 

Other items 

Authority provided 



Estimates 


Actual 


Estimates 


Actual 


$ 

(3,420,000) 
7,673,000 


$ 

(9,355,087) 
7,777,158 


$ 

135,000 
6,783,000 


$ 

914,861 
6,720,618 


4,253,000 

(18,344,000) 

6,972,000 


(1,577,929) 
(11,648,627) 
47,014,342 
(23,105,871) 


6,918,000 

(17,400,000) 

7,241,000 


7,635,479 

(10,134,609) 

(6,421,046) 

6,662,754 


(7,119,000) 


10,681,915 


(3,241,000) 


(2,257,422) 



RECONCILIATION OF UNUSED AUTHORITY 
MARCH 31, 1991 

1991 



1990 



Credit balance in the accumulated net charge 

against the Fund's authority account 118,125,704 152,642,135 

Add: PAYE charges against the appropriation 

account after March 31 129,642,744 85,078,013 

Less: amount credited to the appropriation 

account after March 31 187,309,843 166,579,628 

Net authority used, end of year 60,458,605 71,140,520 

Authority limit 200,000,000 200,000,000 

Unused authority carried forward 1 39,54 1 ,395 1 28,859,480 



1 . 38 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



Supply Revolving Fund — Continued 



BALANCE SHEET AS AT MARCH 31, 1991 



ASSETS 



1991 



1990 



Current 

Accounts receivable 

Government of Canada 184,044,490 208,400,602 

Outside parties 9,273,688 6,338,709 

Current fwrtion of net investment 
in EDP equipment leases 3,130,208 5,413,950 

Inventories at cost (Note 3) 23,047,042 24,434,122 

Other 2.802,905 6,128,535 

222,298,333 2'. 

Long-term receivables 
Net investment in EDP equipment 
leases (Note 4) 

Fixed assets at cost (Note 5) 

Less: accumulated depreciation 

Leasehold improvements at cost (net of 
amortization) 

Other 
Crown copyrights at nominal value 

258,928,888 284,203,649 



222,298,333 


250,715,918 


4,136,335 


4,864,980 


61,944,925 
33,060,603 


54,807,839 
29,289,541 


28,884322 


25,518,298 


3,609,897 


3,104,452 


1 1 



LIABILITIES 



1991 



1990 



Current 

Accounts payable and accrued liabilities 

Outside parties 73,248,565 75,826,104 

Government of Canada 52,248,878 42,835,026 

Deferred revenue 26,374,431 14,613,987 



EQUITY OF CANADA 

Accumulated net charge against the Fund's 

authority 

Accumulated deficit 



151,871,874 133,275,117 



118,125,704 152,642,135 
(11,068.690) (1.713,603) 

107,057,014 150,928,532 



258,928,888 284,203.649 



The accompanying notes are an integral part of the financial statements. 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



STATEMENT OF ACCUMULATED DEFICIT 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



1991 



1990 



Sales (Note 6) 

Supply operations 427,240,558 420,929,642 

Regional operations 213,682,172 210,055,751 

640.922.730 630,985,393 

Cost of sales (Note 6) 

Supply operations 273,446,753 270,586,020 

Regional operations 113,014,474 103,587,253 

386,461,227 374,173.273 

Gross margin 254.461,503 256,812,120 

Operating expenses 

Salaries and employee benefits 132,555,287 125,939,071 

Professional and special services 69,617,330 71,969,084 

Accommodation 18,510,820 17,560,689 

Repairs, supplies, miscellaneous 7,865,309 6,81 1,235 

Interest 6,407.488 7.154.681 

Freight 5.883.945 5,981,838 

Travel and removal 5,450,325 5,753,536 

Communications 5,414.754 4.832.560 

Depreciation and amortization 4,568,748 3,838,950 

Information 3,520,921 4,213,284 

Rental 1,092,338 1,111,316 

Inventories and other losses 488,777 638,913 

Loss on disposal of fixed assets 69,322 560,177 

Cash discounts (378,769) (468,075) 

261,066,595 255,897,259 

Net (loss) profit before extraordinary item (6,605,092) 914,861 

Extraordinary item (Note 9) (2,749,995) 

Net (loss) profit (9,355,087) 914,861 



$ $ 

Balance at beginning of year (1,713.603) (2,628,464) 

Net (loss) profit for the year before 

extraordinairy item (6,605,092) 914,861 

Extraordinairy item (Note 9) (2.749.995) 

Balance, end of year (11,068,690) (1,713.603) 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 39 



PUBLIC ACCOUNTS, 1990-91 

Supply Revolving Fund — Continued 

STATEMENT OF CHANGES IN FINANCIAL POSITION 
FOR THE YEAR ENDED MARCH 31, 1991 



f fcff- 



iir^'-lt,^ 



1991 



1990 



Operating activities: 

Net (loss) profit (9,355,087) 914,861 

Add: depreciation 6,910,515 5,782,005 

amortization of leasehold improvements . 420,596 378,436 

loss on disposal of fixed assets 446,047 560,177 

(1,577,929) 7,635,479 

Changes in current assets and liabilities 47,014,342 (6,421,046) 

Net financial resources provided by 
operating activities 45,436,413 1,214,433 

Investing activities: 
Changes in other assets and liabilities 
Net investment in the electronic data 
processing EDP equipment leases 728,645 840,340 

Fixed assets 

Equipment— Purchased (10,671,532) (9,280,881) 

Leasehold improvements — Purchased (977,095) (853,728) 

(11,648,627) (10,134,609) 

Net financial resources used by investing 
activities (10,919,982) (9,294,269) 

Net financial resources (used) provided 
and change in the accumulated net charge 
against the Fund's authority account, 
during the year 34,516,431 (8,079.836) 

Accumulated net charge against the Fund's 
authority account, beginning of year (152,642,135) (144,562,299) 

Accumulated net charge against the Fund's 
authority account, end of year (118,1 25,704) ( 1 52,642, 1 35) 



NOTES TO THE FINANCIAL STATEMENTS 
MARCH 31, 1991 

1. Purpose and authority 

The objective of the Fund is to acquire and provide goods 
and or services required by departments and agencies, taking 
into account the contribution of procurement to the realization 
of national objectives, and to provide services for the disposal 
of Crown owned materiel, all in the most economical manner. 

The Supply Revolving Fund was authorized by Supply and 
Services Vote L6, Appropriation Act No. 1 , 1 975. Amendments 
to the appropriation authorized that the operations of the Sup- 
ply Revolving Fund be combined with the operations of the 
Printing Revolving Fund effective April 1, 1975, with the 
Publishing Revolving Fund effective April 1, 1976 and with 
the Expositions Revolving Fund effective April I, 1977. 

Effective April 1, 1980, Parliament, through the passage of 
the "Adjustment of Accounts Act", repealed all votes in respect 
of the accounts of the Supply Revolving Fund. Section 29 of 
the Act established the Supply Revolving Fund as a budgetary 
entity with a statutory non-lapsing drawing authority of $150 
million. The authorized limit of the Fund was subsequently 
increased from $150 million to $200 million through the Ap- 
propriation Act No. 4, 1981-82. In 1983 the Revolving Funds 
Act repealed the "Adjustment of Accounts Act" and Section 8 
authorized the establishment of the Supply Revolving Fund. 



An amount of $44,171,345 representing net assets assumed 
by the Fund and assets contributed to the Fund, was charged to 
this authority when the Fund became budgetary in 1981. Pur- 
suant to Treasury Board authority, the accumulated surplus has 
been transferred to the Fund's authority as follows: 



1982-83 
1983-84 
1984-85 
1985-86 
1986-87 



3,256,386 

4,888,134 

5,691,677 

22,763,154 

647,189 

37,246,540 



2. Significant accounting policies 

(a) Revenue and expenses 

Revenue and expenses are recorded on the accrual basis of 
accounting with the following variations: 

(i)The accrual policy for recording certain acquisition 
revenue is based on detailed and validated statistical 
analysis of the procurement work-load. This policy 
was implemented to avoid expensive record keeping 
while respecting the need for adherence to the gener- 
ally accepted accounting principle of matching cost 
and revenue. 

This policy was revised April 1, 1985. As a result, on 
contracts ranging from ($200,000 to $50 million be- 
tween April 1, 1985 and May 31, 1987) $240,000 to 
$60 million from June 1, 1987, an initial fee equal to 
50% on Science and Engineering Acquisition con- 
tracts and 65% on Commercial Acquisition and 
Printing Acquisition contracts is charged at the date of 
contract issuance and the balance of the fee is charged 
over the life of the contract. Certain other large con- 
tracts are administered on a project management basis 
and the actual cost of the project is recorded as 
revenue in each accounting period over the entire life 
of the project. Management recognizes that some 
revenue is earned prior to contract award date but is 
of the opinion that the accounting principle of match- 
ing cost and revenue is not materially violated. 

(ii) Employee benefits (termination benefits and vacation 
pay) accrue to employees over their years of service 
with the Government of Canada as provided for under 
collective agreements. The total liability for these 
benefits is not accrued; however, the actual expenses 
are recorded in the period in which they are incurred. 
The unaccrued liability is reflected in Note 8. 

(b) Depreciation 

Leasehold improvements are amortized on the straight- 
line basis over the term of the lease with a maximum of 1 
years. Other fixed assets are depreciated commencing the 
year after acquisition on the straight-line basis over their 
estimated useful lives as follows: 

10 years 
5 years 
5 years 
5 years 
1 years 
8 years 



Leasehold improvements 
Furniture 
EDP equipment 
Automotive 
Warehouse equipment 
Printing equipment 



Audio-visual 



10 years 



/ . 40 FINANCIAL STATEMENTS OF REVOLVING FUNDS 



PUBLIC ACCOUNTS, 1990-91 



Supply Revolving Fund — Concluded 

NOTES TO THE FINANCIAL STATEMENTS 
MARCH 31, 199 \— Concluded 



3. Inventories 



1991 



1990 



Raw materials and finished goods 21 ,560,29 1 23, 1 39,797 

Work in process 1.486,751 1,294,325 



23,047,042 24,434,122 



4. 



Net investment in EDP equipment leases 

The Treasury Board, on March 2, 1976, authorized the Sup- 
ply Revolving Fund to purchase designated EDP equipment 
approved by Treasury Board for client departments. The capi- 
tal, interest and any other costs are recoverable from 
departments over a one to five year period under direct financ- 
ing leasing agreements. Title to the equipment remains with 
the Supply Revolving Fund until the cost of the equipment is 
paid in full. Payments by the client departments for the long- 
term investment in leases are due as follows: $2,228,738 in 
1992-93, $1,444,795 in 1993-94, $301,581 in 1994-95 and 
$161,221 in 1995-96. 

5. (a) Fixed assets and accumulated depreciation 

Depreciation in the amount of $2,762,363 in 1991 and 
$2,323,491 in 1990 has been included in the cost of sales in 
the Statement of Operations. Restatements were made to the 
opening balances of the fixed assets and leasehold improve- 
ments as a result of management decisions. The net book value 
was not affected by these decisions. 



Fixed assets 



Balance at 

beginning 

of year 



Acquisi- 
tions 



Balance 

at end 

Disposals of year 





$ 


$ 


$ 


$ 


Furniture 


5,081,432 


477,691 


654,792 


4,904,331 


EDP equipment . . . 


27,313,170 


6,803,538 


711,921 


33,404,787 


Automotive 


863,713 


174,697 


71,879 


966,531 


Warehouse equip- 










ment 


4,565,324 


437.131 


274,329 


4,728,126 


Printing equipment 


15,356,098 


2,732,226 


1,186,784 


16,901,540 


Audio-visual 


1,628,102 


46,249 


634,741 


1,039,610 




54,807,839 


10,671,532 


3.534,446 


61,944,925 




Balance at 






Balance 


Accumulated 


beginning 


Deprecia- 




at end 


depreciation 


of year 


tion 


Decrease 


of year 



Furniture 3,534,714 487,696 

EDP equipment ... 10,600,748 4,662,998 

Automotive 429,152 139.397 

Warehouse equip- 
ment 3,347,999 344,141 

Printing equipment 1 0,338, 1 95 1,121 ,707 

Audio-visual 1,038,733 154,576 



689,449 3,332,961 

543,409 14,720,337 

67,965 500,584 

197,423 3,494,717 

1,201,183 10,258,719 

440,024 753,285 



29,289>*1 6,910,515 3,139,453 33,060,603 



(b) Leasehold improvements and amortization 



Balance 





at 

beginning 

of year 


Pur- 
chases 


Amorti- 
zation 


Balance 

at end 

Deletions of year 


Leasehold im- 
provements . . 
Amortization . . 


$ 

. 8,774,414 
. 5,669,962 


$ 
977,095 


$ 
420,596 


$ $ 

1,164,511 8,586,998 
1,113,457 4,977,101 




3,104,452 


977,095 


420,596 


51,054 3,609,897 



Loss on disposal of fixed assets and deletion of leasehold 
improvements in the amount of $376,725 has been included as 
part of the extraordinary item. 

6. Sales and cost of sales 

For consolidation purposes, internal sales and cost of sales 
in the amount of $33,704,270 ($35,210,619 in 1990) have been 
eliminated. 

7. Deferred acquisition contract fees 

In accordance with the revised Department's policy on 
smoothing revenue for certain types of contracts as detailed in 
2(a)(i), the value of deferred acquisition fees on uncompleted 
contracting work as at March 31, 1991 amounted to 
$10,694,507 ($9,799,001 in 1990). 

8. Employee benefits liability 

The unaccrued liability of employee benefits consists of 
termination benefits and vacation pay. 



1991 



1990 



Termination benefits 
Vacation pay 



34,360400 
10,633,676 



35,232,057 
8,067.032 



44,994,176 43,299,089 



9. Extraordinary item * 

Effective April 1, 1991, the Supply Revolving Fund will be 
reorganized. The Communications Services Directorate will be 
removed from the Fund and will be established as a Special 
Operating Agency titled the "Canada Communications Group". 
This reorganization resulted in the following adjustments with- 
in the Supply Revolving Fund. 



Canadian Government Exposition Centre 
Closeout costs — Manufacturing facilities 
Inventory adjustment 



1.910,000 
839,995 

2,749,995 



10. Insurance 

The Supply Revolving Fund does not carry insurance on 
either its own property or the property of others held in its 
warehousing operations. This is in accordance with the Gov- 
ernment's policy of self-insurance. 



FINANCIAL STATEMENTS OF REVOLVING FUNDS 1 . 41 



" '*,'^ ■;■■ 



\.V«!, 



."*>*t ';' 



SECTION 



2 






1990-91 

PUBLIC ACCOUNTS 



Financial Statements of 
Departmental Corporations 
and Other Entities 



'/< ; 



CONTENTS 

Page 

Departmental corporations — 

Agricultural Stabilization Board 2.2 

Atomic Energy Control Board 2.5 

Canada Employment and Immigration Commission .... 2.9 

Canadian Centre for Occupational Health and Safety ... 2.16 
Canadian Transportation Accident Investigation and 

Safety Board 2.19 

Director of Soldier Settlement 2.22 

Economic Council of Canada 2.23 

Fisheries Prices Support Board 2.26 

Medical Research Council 2.29 

National Museums of Canada 2.33 

National Research Council of Canada 2.4 1 

Natural Sciences and Engineering Research Council . . . 2.44 

Science Council of Canada 2.48 

Social Sciences and Humanities Research Council 2.51 

The Director, The Veterans' Land Act 2.55 

The National Battlefields Commission 2.56 

Other entities — 

Agricultural Products Board 2.59 

Board of Trustees of the Queen Elizabeth II Canadian 

Fund to Aid in Research on the Diseases of Children . 2.65 

Canadian Grain Commission 2.68 



NOTE TO USER 



It would be appreciated if you could complete and return the 
Reader's Survey inserted at the beginning of this volume 



PUBLIC ACCOUNTS, 1990-91 

FINANCIAL STATEMENTS OF 
DEPARTMENTAL CORPORATIONS 

Agricultural Stabilization Board 

MANAGEMENT REPORT 

The accompanying statement of use of parliamentary 
appropriations of the Agricultural Stabilization Board, for the year 
ended March 31, 1991, and all the information in this annual report 
are the responsibility of management and have been approved by 
the Executive Board. We have made the following representations 
based on the best of our knowledge and belief. We have prepared 
the accompanying statement of use of parliamentary appropriations 
in accordance with the Government of Canada's rules for the 
recording of expenditures by departments. Financial information 
presented elsewhere in the annual report is consistent with that 
contained in the financial statement. 

The ASB maintains systems of financial management and internal 
control. Transactions are recorded in accordance with prescribed 
regulations, within parliamentary authorities, and are properly 
recorded to maintain accountability for government funds. 

The Auditor General of Canada has been requested to carry out 
an audit of the statement of use of parliamentary appropriations. 
The financial statement for the year ended March 31, 1991 and the 
Auditor's Report thereon follow. 

Approved by: 

G. LAVOIE 
Chairman 

A. E. PROULX 

Secretary-Manager 

August 16, 1991 



AUDITOR'S REPORT 

TO THE MINISTER OF AGRICULTURE 

I have audited the statement of use of parliamentary 
appropriations by the Agricultural Stabilization Board for the year 
ended March 31, 1991. This statement is the responsibility of the 
Board's management. My responsibility is to express an opinion on 
this statement based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the statement is 
free of material misstatement. An audit includes examining, on a 
test basis, evidence supporting the amounts and disclosures in the 
statement. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as 
well as evaluating the overall statement presentation. 

In my opinion, this statement presents fairly, in all material 
respects, the use of parliamentary appropriations by the Board for 
the year ended March 31, 1991 in accordance with accounting 
policies set out in Note 2 to the statement. 

Further, in my opinion, the transactions of the Board that have 
come to my notice during my examination of the statement have, in 
all significant respects, been in accordance with the Appropriation 
Acts for the year ended March 31, 1991, the Financial 
Administration Act and regulations and the Agricultural 
Stabilization Act. 

D. Larry Meyers, FCA 

Deputy Auditor General 

for the Auditor General of Canada 

Ottawa, Canada 
August 16, 1991 



2.2 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



Agricultural Stabilization Board — Continued 



PUBLIC ACCOUNTS, 1990-91 



STATEMENT OF USE OF PARLIAMENTARY 

APPROPRIATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 

(in thousands of dollars) 

1991 

Contributions pursuant to the Agricultural 
Stabilization Act funded by Agriculture 
Vote 15 
Payments to the Canadian Dairy Commission . . 264,884 

Deficiency payments in respect of: 

Canola 457 

Com 329 

Barley 14 

British Columbia fruits 

Oats 

Apples , 

Potatoes 

800_ 

Use of Agriculture Vote 15 265.684 

Statutory contributions pursuant to the 

Agricultural Stabilization Act 

Deficiency payments in respect of: 

Com 66 

Barley 53 

Spring wheat 4 

Soybeans 2 

Oats 1 

Wool 

Winter wheat W 

117 

Payments to the National Tripartite 
Stabilization Program accounts for: 

Hogs 47,929 

Slaughter cattle 16,1 16 

Cow-calf 5,795 

Apples 2,647 

Feeder cattle 1,872 

White pea beans 1 ,865 

Sugar beets 1,211 

Honey 708 

Other coloured beans 433 

Kidney/Cranberry beans 246 

Lambs 245 

Onions 151 

Use of statutory appropriations 

Operating expenditures funded by and use 
of Agriculture Vote 5 

Capital expenditures funded by and use of 
Agricuhure Vote 10 

Total use of appropriations 349,585 

The accompanying notes are an integral part of this financial statement. 

Approved by: 

G. LAVOIE 
Chairman 

A. E. PROULX 
Secretary-Manager 



1990 



271,515 



74 

7,706 

657 

128 

23 

11 

1 



8,600 



280,115 



739 
1,846 
32 
46 
13 
46 
(51) 



2,671 



96,420 

19,008 

3,538 

3,038 

1,959 

931 

890 

1,107 

174 

121 

221 

176 



79,218 


127,583 


79,335 


130,254 


4,440 


4,051 


126 


109 



414,529 



NOTES TO THE STATEMENT OF USE OF 
PARLIAMENTARY APPROPRIATIONS 
MARCH 31. 1991 

1. Authority and objectives of the Board and purpose of the 
statement 

The Board, which was established in 1958 and operates 
under the authority of the Agricultural Stabilization Act (the 
"Act"), consists of three members appointed by the Governor 
in Council. It is a departmental corporation named in Schedule 
II of the Financial Administration Act. 

The objectives of the Board are to stabilize the prices of 
agricultural commodities in order to assist the agricultural 
industry to realize fair returns for its labour and investment 
and to maintain a fair relationship between prices received by 
farmers and the costs of goods and services that they buy. 

The purpose of the statement of use of parliamentary appro- 
priations is to present the use of appropriations by the Board 
for purposes of the Act in accordance with accounting policies 
described in Note 2. These policies are consistent with the 
Government of Canada's rules for the recording of expendi- 
tures by departments. The statement is not intended to present 
the results of the Board's operations based on agricultural 
conditions during the year. This would require that consider- 
ation be given to adopting accounting policies on a full accrual 
basis. 

Contributions for named commodities pursuant to the mini- 
mum provisions of the Act and for commodities covered by 
National Tripartite Stabilization Program agreements estab- 
lished pursuant to the Act are funded through a statutory 
authority. The Board's operating and capital expenditures, and 
all other contributions pursuant to provisions of the Act, are 
funded by budgetary lapsing authorities. 

2. Significant accounting policies 

(a) Expenditure recognition 

Contributions funded by a statutory authority are recorded 
on the cash basis. All other contributions are recorded on 
a cash basis, except that disbursements for which payment 
claiming documents have been received within a specified 
period after the year end are accrued. Operating and capi- 
tal expenditures are recorded on the accrual basis. 

(b) Refunds of previous years' expenditures 

Refunds of previous years' statutory expenditures are de- 
ducted from statutory contributions (included in this 
statement) when received. Refunds of previous years' an- 
nually voted expenditures are not included in this 
statement. 

3. Subsequent event 

The Act was repealed effective April 1. 1991 with the coming 
into force of the Farm Income Protection Act (FIPA) on April 
1, 1991. The Agricultural Stabilization Board will continue to 
exist for purposes of administering activities pursuant to the 
transitional clauses of FIPA as they relate to the Act, and for 
other deficiency payments as explained below. 



FINANCIAL ST A TEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 2 . 3 



PUBLIC ACCOUNTS, 1990-91 

Agricultural Stabilization Board — Concluded 

NOTES TO THE STATEMENT OF USE OF 
PARLIAMENTARY APPROPRIATIONS 
MARCH 31, \99\— Concluded 

The transitional clauses of the FIPA extend the provisions of 
the Act for wool marketed during the 1990 calendar year and 
for other named commodities (corn and soybeans and spring 
wheat, winter wheat, oats and barley not produced in the 
designated area as defined in the Canadian Wheat Board Act) 
marketed during the 1990-91 crop year. Further, the provisions 
of the Act as they relate to the establishment of a prescribed 
percentage of a base price for industrial milk and cream will 
continue to apply for the fiscal year ending March 31, 1992. 

Deficiency payments for named commodities provided for in 
the Act prior to its repeal effective April 1, 1991 and for 
designated commodities authorized by Governor in Council 
pursuant to the Act prior to April 1, 1991 will continue to be 
made in 1991-92 and subsequent years as payment claiming 
documents are received. Refunds of previous years' expendi- 
tures due to overpayments to producers will also continue in 
1991-92 and subsequent years as the Board's post-verification 
of receipts is completed. 

The National Tripartite Stabilization Program agreements 
entered into pursuant to the Act will continue under the author- 
ity of the FIPA. 



''*=i/^'. ): 



'. v.jl t 



::f^'- 



2 . 4 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



Atomic Energy Control Board 

MANAGEMENT REPORT 

We have prepared the accompanying financial statement of the 
Atomic Energy Control Board (AECB) in accordance with the 
reporting requirements and standards of the Receiver General for 
Canada. The primary responsibility for the integrity and objectivity 
of data in this financial statement rests with the management of the 
AECB. 

This financial statement was prepared in accordance with the 
stated accounting policies set out in Note 2, on a basis consistent 
with that of the preceding year. Some of the information included 
in the financial statement is based on management's best estimates 
and judgements and gives due consideration to materiality. To 
fulfill its reporting responsibility, the AECB maintains a set of 
accounts which provides a centralized record of the AECB's 
financial transactions. Financial information contained in the 
ministerial statements and elsewhere in the Public Accounts is 
consistent with this financial statement, unless indicated otherwise. 

The AECB Administration Directorate develops and disseminates 
financial management and accounting policies, and issues 
directives which maintain standards of accounting and financial 
management. The AECB maintains systems of financial 
management and internal control at appropriate cost. Transactions 
are executed in accordance with prescribed regulations, within 
parliamentary authorities, and are properly recorded to maintain 
accountability of Government funds and safeguard the AECB's 
assets. The AECB also seeks to assure the objectivity and integrity 
of data in its financial statements by the careful selection, training 
and development of qualified staff, by organizational arrangements 
that provide appropriate divisions of responsibility, and by 
communication programs aimed at ensuring that its regulations, 
policies, standards and managerial authorities are understood 
throughout the organization. 

This financial statement has been audited by the Deputy Auditor 
General, his role being to express an informed opinion as to whether 
the AECB's financial statement, considered in its entirety, presents 
fairly, in conformity with stated accounting policies, the AECB's 
financial transactions. 

Approved by: 

W. E. GREGORY 

Senior full-lime financial officer 

D. B. SINDEN 

Senior financial officer 

June 19, 1991 '. 



AUDITOR'S REPORT 

TO THE ATOMIC ENERGY CONTROL BOARD 

AND THE 
MINISTER OF ENERGY, MINES AND RESOURCES 

I have audited the statement of operations of the Atomic Energy 
Control Board for the year ended March 31, 1991. This financial 
statement is the responsibility of the Board's management. My 
responsibility is to express an opinion on this financial satement 
based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of the operations of the Board for the 
year ended March 31, 1991 in accordance with the accounting 
policies set out in Note 2 to the financial statement. 

D. Larry Meyers, FCA 

Deputy Auditor General 

for the Auditor General of Canada 

Ottawa, Canada 
May 24, 1991 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 5 






PUBLIC ACCOUNTS, 1990-91 

Atomic Energy Control Board — Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 

1991 



1990 



Expenditure (Schedule) 
Operations 

Salaries and employee benefits 17,899.575 14,578,480 

Employee termination benefits 192,185 475,136 

Professional and special services 6,553,020 5,223,787 

Furniture and equipment 2,521,346 2,299,689 

Accommodation 2,107,752 1,570,040 

Travel and relocation 1,785,612 1,418,926 

Utilities, materials and 

supplies 771,336 667,333 

Repairs 606,898 283,446 

Communication 532,165 441,796 

Information 441,129 316,450 

Equipment rentals 76,205 132,022 

Miscellaneous 1,041 1,930 

33,488,264 27,409,035 

Administration 

Salaries and employee benefits 3,297,212 2,441,004 

Employee termination benefits 21,081 88,317 

Board members' expenses 270,125 200,549 

Professional and special services 106,667 125,283 

Travel 11,632 37,280 

Grants and contributions 

Safeguards Support Program 

Other 

Non-tax revenue (Schedule) 

Licence fees (Note 3) 24,555,286 

Refunds of previous years' 

expenditure 74,614 60,987 

Fines and penalties 31 ,200 2,000 

Services and service fees 777 162 

24,661,877 63,149 

Netcostofoperations(Note4) 13,122,123 30,395,319 

The accompanying notes and schedule are an integral part of this statement. 

Approved by: 

R. J. A. L^VESQUE 
President 

D. B. SINDEN 
Senior financial officer 



3,706,717 


2,892,433 


552,019 
37,000 


150,000 
7,000 


589,019 


157,000 


37,784,000 


30,458,468 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991 

1. Authority, objective and operations 

The Atomic Energy Control Board (AECB) was established 
in 1 946, by the Atomic Energy Control Act. It is a departmental 
corporation named in Schedule II to the Financial Administra- 
tion Act and currently reports to Parliament through the 
Minister of Energy, Mines and Resources. 

The objective of the AECB is to control nuclear energy in 
the interests of health, safety and national security. The AECB 
achieves this objective by controlling the development, appli- 
cation and use of nuclear energy in Canada, and by 
participating on behalf of Canada in international measures of 
control. 

The AECB administers the Nuclear Liability Act, including 
designating nuclear installations and prescribing basic insur- 
ance to be carried by the operators of such nuclear 
installations, and the administration of supplementary insur- 
ance coverage premiums for these installations. The sum of the 
basic insurance and supplementary insurance totals $75 mil- 
lion for each designated installation (see Note 9). The number 
of installations requiring insurance coverage is 15. 

The AECB's expenditure is funded by a budgetary lapsing 
authority. Revenue, including licence fees, is deposited to the 
Consolidated Revenue Fund and is not available for use by the 
AECB. Employee benefits are authorized by a statutory author- 
ity. 

On April 1 , 1990 the AECB Cost Recovery Fees Regulations 
came into effect. The general intent of these regulations is the 
recvovery of all operating and administration costs of the 
AECB's regulatory activities relating to the commercial use of 
nuclear energy from the users of such nuclear energy. Educa- 
tional institutions, publicly funded non-profit health care 
institutions and other federal Government departments are 
exempt from these regulations. The AECB costs associated 
with exempt organizations and costs related to its international 
safeguards and import/export activities are to remain as a cost 
to the Government. 

Fees for each licence type have been established based on 
the AECB's cost of carrying out its regualtory activities. These 
include the technical assessment of licence applications, com- 
pliance inspections to ensure that licensees are operating in 
accordance with the conditions of their licence, and the devel- 
opment of licence standards. The current fees are based on 
1988-89 AECB costs. The AECB plans to review and update 
its licence fees every two years. 

2. Significant accounting policies 

The statement of operations has been prepared using the 
following accounting policies: 

(a) Expenditure recognition 

All expenditure is recorded on the accrual basis, in accor- 
dance with the Government's accounting policy, with the 
exception of employee termination benefits and vacation 
pay which are recorded on the cash basis. 



2.6 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



Atomic Energy Control Board — Continued 

NOTES TO THE STATEMENT OF OPERATIONS 
M\RCH?>\,\99\— Continued 

(b) Revenue recognition 

Licence fees are recorded as revenue over the life of the 
licence (norinally one or two years), except for licence 
fees regarding an application for a construction approval 
of a nuclear reactor in which case it is recognized over the 
period of the work performed by the AECB. 

Refunds of previous years' expenditure are recorded as 
revenue when received and are not deducted from expen- 
diture. 

Other revenue is recorded on the cash basis. 

(c) Capital purchases 

Acquisitions of capital assets are charged to operating 
expenditure in the year of purchase. 

(d) Services provided without charge 

Estimates of amounts for services provided without charge 
by Government departments are included in expenditures. 

(e) Contributions to superannuation plan 

AECB employees participate in the superannuation plan 
administered by the Government of Canada and contribute 
equally with the AECB to the cost of the plan. Contribu- 
tions by the AECB are charged to expenditure when 
disbursed. 

3. Licence fees — Deferred revenue 

At year end the unearned portion of licence fees was as 
follows: 



1991 



1990 



Receipts during the year* 37,754,149 

Less: revenue recognized during the 

year (licence fees) 24,555,286 

Balance, end of year 13,198,863 



*Inlcudes accounts receivable of $820,787. 
4. Parliamentary appropriation 



1991 



1990 



32,280,000 
414,651 


26,891,000 
526,841 


31,865,349 
2.944,000 


26,364,159 
2,178,000 


34,809,349 


28,542,159 



Energy, Mines and Resources 

Vote 25 (Vote 40 in 1990) 

Lapsed 

Statutory contributions to employee 
benefit plans 

Total appropriation used 

Add: services provided without charge by 
other Government departments: 

accommodation 2,107,752 1,570,040 

employee benefits 570,096 3 17,000 

other 296,803 29,269 

2,974,651 

37,784,000 
Less: non-tax revenue 24,661,877 

Net cost of operations 13,122,123 



1,916,309 



30,458,468 
63,149 



5. Liabilities 

At year end the amounts of liabilities are as follows: 



1991 



1990 



(a) Accounts payable 

Payables at Year End 

Payments on due date 

Contractors holdbacks 

Salaries payable 

(b) Other liabilities 

Vacation pay 

Employee termination benefits 



3,332,995 2,001,150 

1,387,648 1,985,692 

204,992 220,274 



4,925,635 
14,147 


4,207,116 
15,034 


4,939,782 


4,222,150 


1,551,034 
1,512,317 


1,218,877 
1,389.589 


3,063,351 


2,608,466 



The costs represented by the accounts and salaries payable 
are reflected in the statement of operations. 

The costs associated with other liabilities are not included 
in the statement of operations. These costs are recognized only 
when paid (see Note 2(a)). 

The vacation pay represents the amount of vacation pay 
credits outstanding at the end of the year. 

The employee termination benefits are calculated for em- 
ployees having 1 or more years of continuous employment on 
the basis of one half week pay for every year of continuous 
service to a maximum of 13 weeks pay. 

6. Licences provided free of charge 

During the year, the value of licences provided free of charge 
to educational institutions and publicly funded non-profit 
health care institutions amounts to $1,515,286. The value of 
licences provided free of charge to other federal Government 
departments amounts to $381,238. 

7. Contingent liabilities 

At March 31, 1991, the AECB was defendant in lawsuits 
amounting to $900,000 (1990— $600,000). Of this amount, 
$600,000 represents lawsuits seeking damages for breach of 
statutory duties related to radioactively contaminated soil. The 
remaining $300,000 represents a lawsuit seeking damages for 
wrongful dismissal. Any settlement resulting from the resolu- 
tion of these actions will be paid from the Consolidated 
Revenue Fund. 

8. Related party transactions 

AECB administers a special program jointly with Atomic 
Energy of Canada Limited (AECL) for research and develop- 
ment in support of the safeguards program of the International 
Atomic Energy Agency. For 1991, AECL charged $1,900,306 
(1990— $1,150,000) to this program. 



30,395,319 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 2 



PUBLIC ACCOUNTS, 1990-91 

Atomic Energy Control Board — Concluded 

NOTES TO THE STATEMENT OF OPERATIONS 

UkKCHZl, \99\— Concluded 

■ ii > 
9. Nuclear liability reinsurance account 

Under Section 17 of the Nuclear Liability Act, all premiums 
paid by the operators of nuclear installations for supplemen- 
tary insurance coverage are credited to a Nuclear Liability 
Reinsurance Account. The Account forms part of the Consoli- 
dated Revenue Fund. Any claims against the supplementary 
insurance coverage are payable out of the Consolidated 
Revenue Fund and charged to the Account. There have been no 
claims against or payments out of the Nuclear Liability Rein- 
surance Account since its creation. The balance of the Nuclear 
Liability Reinsurance Account as at March 31, 1991 is 
$535,521 (1990— $534,021). 

The supplementary insurance coverage provided by the Gov- 
ernment of Canada under the Nuclear Liability Act, as of 
March 31, 1991 is $664,500,000(1990— $664,500,000). Insur- 
ance coverage, by the Government of Canada, also includes a 
class of risks excluded as a liability of the principal insurers. 

10. Comparatives figures 

For comparatives purposes, some 1990 figures have been 
reclassified to conform with the 1991 presentation. 



REVENUE AND COST BY ACTIVITY 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 





Licences 


Total value of 






provided 


licences and 


Cost of 


Revenue 


free of charge 


other revenue 


operations 



Licensing activities 
Nuclear reactors and heavy water plants . 

Research reactors 

Nuclear research and test establishements 

Uranium mines 

Nuclear fuel facilities 

Prescribed substances 

Accelerators 

Radioisotopes 

Transportation 

Waste management and decommissioning 

Non-licensing activities 



16,377,184 

43,000 

885,475 

2,779,741 

776,100 

54,769 

133,234 

2,770,635 

200,444 

534,704 



24,555,286 
106,591 



130,647 



17,509 

179,325 

1,495,781 

10,084 

64,178 



1,897,524 



16,377.184 
173,647 
885,475 

2,779,741 

776,100 

72,278 

312,559 

4,266,416 
210,528 
598,882 



26,452,810 
106,591 



24,661.877 



1,897,524 



26,559,401 



2.8 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



Canada Employment and Immigration Commission 



PUBLIC ACCOUNTS, 1990-91 



\lffn..,j >,si 



MANAGEMENT REPORT 

We have prepared the accompanying financial statements of the 
Canada Employment and Immigration Commission (CEIC) in 
accordance with the reporting requirements and standards of the 
Receiver General for Canada. The primary responsibility for the 
integrity and objectivity of data in these financial statements rests 
with the management of CEIC. In order to assure maximum 
objectivity and freedom from bias, the financial data contained in 
these financial statements has been examined by the Senior 
Management of CEIC. 

These financial statements were prepared in accordance with the 
accounting policies set out in Note 2, on a basis consistent with that 
of the preceding year. Some of the information included in the 
financial statements is based on management's best estimates and 
judgements and gives due consideration to materiality. To fulfill its 
reporting responsibility, the CEIC maintains a set of accounts which 
provides a centralized record of the CEIC financial transactions. 
Financial information contained in the ministerial statements and 
elsewhere in the Public Accounts is consistent with that in these 
financial statements, unless indicated otherwise. 

Financial services develops and disseminates financial 
management and accounting policies, and issues directives which 
maintain standards of accounting and financial management. The 
CEIC maintains systems of financial management and internal 
control. Transactions are executed in accordance with prescribed 
regulations, within parliamentary authorities, and are properly 
recorded to maintain accountability of Government funds and 
safeguard CEIC assets. Financial management and internal control 
systems are augmented by the maintenance of internal audit 
programs. CEIC also seeks to assure the objectivity and integrity of 
data in these financial statements by the careful selection, training 
and development of qualified staff, by organizational arrangements 
that provide appropriate divisions of responsibility, and by 
communication programs aimed at ensuring that its regulations, 
policies, standards and managerial authorities are understood 
throughout the organization. 

Approved by: 

ARTHUR KROEGER 

Chairman 

HY BRAITER 

Senior financial officer 

August 23, 1991 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 

(in thousands of dollars) 



1990-91 1989-90 

Expenditure 
Employment and Insurance Program 

Unemployment insurance 2,1 12,233 3 109 705 

Human resource development 1,658,167 1 657 265 

National employment services 314,067 277 625 

CEC management and joint services 201 ,258 1 77 836 

4,285.725 5,222,431 
Corporate Management and Services Program 

Corporate management and administration . . 310,458 280,503 

Systems and procedures 63,451 39 057 

Canada Employment and Immigration 

Advisory Council j jjy j 073 

375,026 320,633 
Immigration Program 

Program operations 148,937 127,462 

Settlement 106,836 89^017 

Management and policy development 51 ,439 43 474 

Adjudication 7,856 7,235 

315,068 272.188 

Total of expenditure 4,975,819 5 815 252 

Revenue 
Revenue credited to the vote 
Recovery of Unemployment Insurance 

Account administrative costs 1,249,964 1,072J27 

Recovery — Secondment expense — 

Other Government departments 38 10 

Non-tax revenue 

Services and service fees 39.102 23 406 

Refunds of previous years' expenditure 12,203 15.872 

Return on investments 535 420 

Other revenues 

Recovery of deportation expenses 3.794 573 

Government annuities surplus 2,5 1 3 3 052 

Unemployment insurance fines 2,032 2 620 

Immigration fines and forfeitures 1,757 1 059 

o^er '255 '345 

Total of revenue 1,312.194 1,119,899 

Net cost of operations 3,663 .625 4,695,353 

* The figurers have been restated to reflect the amalgamation in 1990-91 of 
the Departmental management and administration and the Commission 
management and administration activities into the Corporate management 
and administration activity. 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991 

1. Authority and objectives 

The Canada Employment and Immigration Commission was 
established under Section 7 of the Employment and Immigra- 
tion Reorganization Act, 1977 and is a departmental corpo- 
ration named in Schedule II to the Financial Administration 
Act. All the Commission's operating and contributions and 
grants expenditures are funded by budgetary lapsing author- 
ities whereas employee benefits, annuities agents supplemen- 
tary retirement benefits and the Government's contributions to 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2.9 



PUBLIC ACCOUNTS, 1990-91 



Canada Employment and Immigration Commission — 

Continued 



'lUri ;^imttii ^in. ri-.'j; 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, \99\— Continued 

the Unemployment Insurance Account and in respect of fish- 
ermen's benefits are authorized by statutory authorities. The 
Commission is divided into three program areas and their 
objectives are as follows: 

Corporate Management and Services Program — To ensure 
the development and the implementation of policies and 
programs, to provide strategic, operational and administra- 
tive support to enable Canada Employment and Immigration 
Commission to carry out its mission, and to provide for such 
other functions allocated to it. 

Employment and Insurance Program — To develop and apply 
a framework of policies and programs necessary for the 
efficient functioning of the Canadian labour maket consist- 
ent with national, social and economic goals, in a manner 
which promotes: a labour force which meets national and 
occupational requirements; an economy capable of growth 
and adaptation without undue burden on individuals, groups, 
and regions; and equality of opportunity to compete for and 
have access to jobs. 

Immigration Program — To contribute to the economic, so- 
cial, humanitarian and cultural interests of Canada and to 
meet our international responsibilities through the adminis- 
tration and admission of immigrants and visitors to Canada, 
the settlement of immigrants in Canada, and the provision of 
effective control of persons seeking to come into or remain 
in Canada, taking into account the health, safety and security 
needs of Canada. 

Loans to immigrants and other classes of persons for the 
purpose of paying the costs of admission, transportation and 
reasonable living expenses are made under a non-budgetary 
statutory authority advanced by the Minister of Finance pur- 
suant to the Immigration Act, Section 119. The total amount of 
loans outstanding shall not, at any time, exceed $110,000,000. 

2. Significant accounting policies 

The statement of operations was prepared using the follow- 
ing accounting policies: 

(i) Expenditure is recorded for all goods and services 
received and/or performed up to March 3 1 , in accordance 
with the Government's Payables at Year End accounting 
policy, with the exception of termination benefits and 
vacation pay. 

(ii) Revenue is recorded on a cash basis in accordance with 
the Government's accounting policies. 

(iii) Acquisitions of capital assets are charged to operating 
expenditure in the year the expenditure is incurred. 

(iv) Estimated amounts for services provided without charge 
from other Government departments are disclosed in the 
statement of operations. 

(v) Refunds of previous years' expenditures are recorded as 
revenue when received and are not deducted from 
expenditure. 



3. Parliamentary appropriations 

CANADA EMPLOYMENT AND IMMIGRATION 
COMMISSION 
(in thousands of dollars) 



Employment and Insurance Program 

Vote 5 

Lapsed 

Vote 6c 

Lapsed 

Vote 10 

Lapsed 

Statutory contributions to Unemployment 

Insurance Account 

Statutory contributions to employee 

benefit plans 

Statutory contributions to fishermen's 

benefits 

Statutory retirement benefits to annuities 

agents pensions 

Statutory refunds of amounts credited to 

revenue in previous years 

Total program 

Corporate management and Services 
Program 

Vote 1 

Lapsed 

Statutory contributions to employee 
benefit plans 

Total program 

Immigration Program 

Vote 15 

Lapsed 

Vote 16a 

Lapsed 

Vote 17c 

Lapsed 

Vote 20 

Lapsed 

Statutory contributions to employee 
benefit plans 

Statutory refunds of amounts credited to 
revenue in previous years 

Total program 

Total use of appropriations 



1990-91 1989-90 



137,341 
68,637 


1 19,743 
39,355 


68,704 


80,388 


1 17 


1 17 


1,620,524 
52,694 


1,622,908 
60,509 


1,567,830 


1,562,399 



1,548,876 2,423,443 

102,517 91,542 

65,637 251,013 

36 35 

11 63_ 

3,353,612 4,408,900 



56,833 
17,318 


61,480 
15,383 


39,515 


46,097 


17,660 


15,539 


57,175 


61,636 


195,342 
6,261 


174,811 
6,911 


189,081 


167,900 


1,213 
112 


24S 

1 


1,101 


294 


2,243 
110 


252 
3 


2,133 


249 


111,869 
9,418 


90,649 
3,706 


102,451 


86,943 



20,284 



18 



315,068 



272 



3,725,855 4,742 



2 . 10 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



Canada Employment and Immigration Commission — 

Continued 



PUBLIC ACCOUNTS, 1990-91 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991— Continued 

4. Accounts receivable 

At year-end, accounts receivable consist of salary overpay- 
ments, charges and fines payable by transportation companies 
under the Immigration Act, fines payable by claimants under 
the Unemployment Insurance Act, outstanding loans to immi- 
grants, various employment program and unemployment insur- 
ance overpayments, and other miscellaneous amounts due. 



1990-91 



1989-90 



(in thousands of dollars) 



Interdepartmental 
Internal to the Government 
Employment and insurance overpayments 
Unemployment insurance benefit 

Repayments 

Corporate Management and Services 

Secondments 

Miscelleneous 



Outside parties 
Employment and insurance 

Unemployment insurance benefit 
overpayments 

Unemployment insurance Section 33 . . . 

Unemployment insurance fines 

Job development 

Job entry 

Social assistance recipients 

National Institutional Training 

Canada Works 

Skill shortages 

Summer Canada Works 

National labour market innovation 

Other programs — CJS 

Local Employment Assistance Program 

Community futures 

National Training Program — Purchase 
of training 

Canada Manpower Mobility Program . . 

CJS Challenge 

Outreach Program 

Canada Community Development 

Skill investment 

General industrial training 

Young Canada Works 

Local initiative 

Local Employment Assistance and 
Development Program 

CJS Developmental use of Unemploy- 
ment Insurance Funds 

Youth Training Option Program 

Career access 

Individually subsidized jobs 

Other programs 

Industrial Assessment Incentive 

Summer Employment Experience 
Development Program 

Need overpayment 

Unemployment insurance work sharing . 

Program for Employment Disadvantaged 

Unemployment Insurance — Section 25 . 





277 


943 


135 


162 




1,105 


412 



223,527 


171,079 


57,243 


35,622 


5,902 


6,419 


3,535 


1.671 


2,447 


1.914 


1,449 


196 


1.039 


2,717 


929 


968 


842 


1,213 


825 


196 


805 




514 


506 


299 


165 


288 


286 


159 


1,171 


142 


161 


139 




114 


114 


64 


78 


60 


58 


55 


61 


46 


780 


43 


38 



35 



21 



22 




17 


26 


14 


26 


13 


17 




278 








IS 




127 




13 




12 




8 


300,587 


225,956 



1990-91 



1989-90 



Immigration 

Pre 1989 detention cost 

Airline and shipping fines 

Removal and detention cost 

Forfeited conditional bonds 

Assisted Passage Loans — Accrued 

interest 

Adjustment assistance overpayments . . . 

Deportation expense charges 

Recoverable adjustment assistance loans 

Settler loans 

' Other accounts 

Corporate Management and Services 

Salary overpayments 

Miscellaneous 

Secondments 

Total 



(in thousands 


of dollars) 


3,252 




2,787 


884 


2,762 




2.546 


2,254 


760 


840 


650 


378 


113 


7.817 


24 


26 


5 


5 


2 




12.901 


12.204 


85 


53 


84 


86 


83 


577 


252 


716 



314,845 



239,288 



5. Trust funds and specified purpose accounts 

The Canada Employment and Immigration Commission also 
has the responsibility to administer and control the following 
trust funds and specified purpose accounts. 

(a) Unemployment Insurance Account ■ v ' '. 

The Unemployment Insurance Act provides for a compul- 
sory contributory Unemployment Insurance Program 
applying to all employees, subject to minor exceptions. 

The Act authorizes an account in the Accounts of Canada 
to be known as the Unemployment Insurance Account. 

The Act provides for the following to be credited to the 
Account: (a) premiums, penalties and interest; (b) Gov- 
ernment's share of benefits pursuant to Bill C-21, the 
1990-91 share is calculated and applicable for the period 
of April 1 to October 23, 1990; (c) repayment of overpay- 
ments of benefits, or overpayment of amounts paid under 
Section 26.1 and, benefit repayments; (d) amounts for 
services rendered to other Government departments or 
agencies, or to the public; (e) amounts provided for any 
other purpose related to unemployment insurance and 
authorized by an appropriation administered by the 
Canada Employment and Immigration Commission; and 
(f) interest on the balance of the account at such rates as 
the Minister of Finance may authorize. The Act also pro- 
vides that the following be charged to the account; (a) 
benefits paid under the Act; (b) all amounts paid under 
Section 26.1 for developmental assistance (c) the costs of 
administering the Act; and (d) the interest on advances 
made by the Minister of Finance. 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 2 



II 



PUBLIC ACCOUNTS, 1990-91 

Canada Employment and Immigration Commission — 

Continued 



trvrr^i '.fff 



t^'h- 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 199\— Continued 



TRANSACTIONS IN THE UNEMPLOYMENT 
INSURANCE ACCOUNT 
(in millions of dollars) 



TRANSACTIONS IN THE GOVERNMENT 
ANNUITIES ACCOUNT 
(in thousands of dollars) 



1990-91 1989-90 



Balance as at April 1 (deficit) 971 (27) 

Receipts and other credits , , 
Contributions — 

Employer and employee* ' 13,034 1 1,005 

Government"* 1,615 2,675 

Investment income 223 91 

Payments and other charges 

Benefits"* 

Operating expenses 

Net increase or (decrease) 

Balance as at March 3 1 (deficit)*^* 1 76 97 1 

"'Fishermen's benefits in the amount of $84 million (1990— $268 
million), the related Government contribution of $66 million 
(1990 — $251 million) and the fishermen's premiums of $18 million 
(1990 — $17 million) are included in the statement. 

' ' No interest bearing loans under Section 1 37( 1 ) of the Unemployment 
Insurance Act (1990, no interest bearing loans) were made to the 
Unemployment Insurance Account. The net balance as at March 31, 
1991 is of $176 million (1990— $971 million). 



14,872 


13,771 


14,407 
1,260 


11,690 
1,083 


15,667 


12,773 


(795) 


998 



(b) Government Annuities Account ,i „ 

This account was established by the Government An- 
nuities Act, and modified by the Government Annuities 
Improvement Act, which discontinued sales of annuities. 
The account is valued on an actuarial basis each year, with 
the deficit or surplus charged or credited to the Consoli- 
dated Revenue Fund. The accounts of the Government 
Annuities Account are maintained on an accrual basis. 

The purpose of the Government Annuities Act was to 
assist Canadians to provide for their later years, by the 
purchase of Government annuities. The Government An- 
nuities Improvement Act increased the rate of return and 
flexibility of Government annuity contracts, and discon- 
tinued sales of annuities. 

Receipts and other credits consist of premiums received, 
funds reclaimed from the Consolidated Revenue Fund for 
previously unlocated annuitants, earned interest and 
items transferred from previous years' revenue to cover 
the actuarial deficit. Payments and other charges repre- 
sent matured annuities, the commuted value of death 
benefits, premium refunds and withdrawals, and actuarial 
surpluses and unclaimed items transferred to non-tax 
revenue. The amounts of unclaimed annuities, related to 
annuitants who cannot be located, are transferred to non- 
tax revenue. 





1990-91 


1989-90 


Balance as at April 1 


904,327 


945,224 


Receipts and other credits 






Interest from Canada 


59.453 


62.232 


Premiums 


218 


349 


Other 


76 


40 




59,747 


62.621 


Payments and other charges 






Annuity payments 


97,500 


99.072 


Premium refunds 


1,688 


1.654 


Unclaimed annuities 


348 
99,536 


279 




101,005 


Net increase or (decrease) 


(39,789) 


(38,384) 


Actuarial surplus, excess of recorded 






unpaid annuities at the end of the year 






over calculated unpaid annuities 


(2,549) 


(2,513) 


Balance as at March 31 


861,989 


904,327 







(c) Annuities Agents Pension Account 

This pension plan provides pension benefits to former 
eligible Government employees who are engaged in sell- 
ing Government annuities to the public. During the year, 
interest of $555 calculated at the rate of 4% per annum, 
was credited to the account and charged to interest on 
public debt. Contributions from the Annuities Branch, as 
former employer, amounted to $6,829 and payments from 
the Account amounted to $12,706. 



TRANSACTIONS IN THE ANNUITIES AGENTS 
PENSION ACCOUNT 





1990-91 


1989-90 




$ 


$ 




18,191 


24,028 




7,384 


7,247 




12,706 


13,084 


Net increase or (decrease) 


(5.322) 


(5,837) 




12,869 


18.191 









(d) Immigration Guarantee Fund 

This account records amounts collected and held pending 
final disposition, either by refund to the original deposi- 
tor, or forfeiture to the Crown. 



i'v*.'! 



2 . 12 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 






Canada Employment and Immigration Commission — 

Continued 



PUBUC ACCOUNTS, 1990-91 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991— Continued 

During the year, withdrawals totalled $2,896,681 and con- 
sisted of refunds to depositors, $2,324,231; and, 
forfeitures to the Crown, $572,450. 

TRANSACTIONS IN THE IMMIGRATION 
GUARANTEE FUND 
(in thousands of dollars) 



1990-91 



1989-90 



Balance as at April 1 

Receipts and other credits . . 
Payments and other charges 

Net increase or (decrease) . . . , 

Balance as at March 31 

Securities in trust at April 1 
Less: securities in trust at 

year-end 

Net balance as at March 31 . . 



7,522 


6,173 


3,924 
2,897 


3,051 
1.702 


1,027 


1.349 


8,549 
50 

50 


7,522 
50 

50 



8.549 



7.522 



(e) General Security Deposits 

This account receives general security deposits from 
transportation companies. During the year, deposits to- 
talled $0 and disbursements totalled $3,600 consisting of 
refunds to transportation companies. 

TRANSACTIONS IN THE GENERAL SECURITY 

DEPOSITS 

(in thousands of dollars) 



Balance as at April 1 

Receipts and other credits 
Payments or other charges 

Net increase or (decrease) . . 

Balance as at March 31 



1990-91 


1989-90 


53 


3 


53 


(3) 


53 



50 



53 



(f) Summer Employment Experience Development Program 

The Summer Employment Experience Development Pro- 
gram is jointly funded by the federal and provincial 
governments. 

This account records advance payments made by the prov- 
inces against their share of the cost of projects, and held 
in trust pending disbursements to project sponsors. Dur- 
ing the year, deposits totalled $425,000 and 
disbursements totalled $423,438 consisting of $403,475 
in payments to sponsors and $19,963 in refunds to prov- 
inces. 



TRANSACTIONS IN THE SUMMER EMPLOYMENT 
EXPERIENCE DEVELOPMENT PROGRAM 



Balance as at April 1 

Receipts and other credits . . 
Payments and other charges 

Net increase or (decrease) . . . 

Balance as at March 31 



1990-91 


1989-90 


$ 

(1,562) 


$ 

107,335 


425.000 
423,438 


565,230 
674,127 


1,562 


(108,897) 



(1.562) 



(g) Work Orientation Workshops Program 

The Work Orientation Workshops Program is jointly 
funded by the federal and provincial governments. 

This account records advance payments made by the prov- 
inces against their share of the cost of projects, and held 
in trust pending disbursements to projects sponsors. Dur- 
ing the year, there are no deposits and disbursements for 
this account. 

TRANSACTIONS IN THE WORK ORIENTATION 
WORKSHOPS PROGRAM 



Balance as at April I 

Receipts and other credits . . 
Payments and other charges 

Net increase or (decrease) . . . 

Balance as at March 31 



1990-91 


1989-90 


$ 


$ 
25,500 


167,039 
192,539 


(25,500) 



(h) Canadian Jobs Strategy Program 

The Canadian Jobs Strategy Program is jointly funded by 
the federal and provincial governments. 

This account records advance payments made by the prov- 
inces against their share of the cost of projects, and held 
in trust pending disbursements to projects sponsors. Dur- 
ing the year, deposits totalled $902 and disbursements 
totalled $148,966 in payments to sponsors. 

TRANSACTIONS IN THE CANADIAN JOBS 
STRATEGY PROGRAM 





1990-91 


1989-90 




S 


$ 


Balance as at April 1 


169 938 


116,380 

615,980 
562,422 


Receipts and other credits 


902 


Payments and other charges 


148.966 


Net increase or (decrease) 


(148.064) 


53,558 


Balance as at March 31 


21,874 


169,938 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 2 . 13 



PUBLIC ACCOUNTS, 1990-91 

Canada Employment and Immigration Commission — 

Continued 



m^'. ninim^. h 



NOTES TO THE STATEMENT OF OPERATIONS 

MARCH 31, 1991— Continued 

6. Loans, investments and advances 

Assisted Passage Scheme — Employment and Immigration 

Section 1 19 of the Immigration Act authorizes the making of 
loans to immigrants and other such classes of persons. 

The total amount authorized to be outstanding at any time is 
$110,000,000. 

The terms and conditions of the loans, with their year-end 
balances, are as follows: 

(a) repayable by monthly instalments over 1 to 5 years with 
a possible deferment of 2 years, bearing interest at rates 
from 6 to 15% per annum, with final instalments between 
April 1, 1990 and April 1, 1995, balance at year-end 
$4,233,139; and, 

(b) repayable by monthly instalments over 1 to 5 years with 
a possible deferment of 2 years, non-interest bearing, with 
final instalments between April 1, 1990 and April 1, 1995 
at year-end $77,384,835. 

TRANSACTIONS IN THE ASSISTED PASSAGE 
SCHEME 



1990-91 



1989-90 



Balance as at April 1 89,065,564 76.868.443 

Receipts and other credits 20,915,743 15,653,859 

Payments and other charges 13.468.153 27,850,980 

Net increase or (decrease) (7,447.590) 12.197.121 

Balance as at March 31 81.617.974 89.065.564 



7. Contingent liabilities 

Twenty-one claims totalling $6,607,729 have been brought 
against the Canada Employment and Immigration Com- 
mission: four for breach of contract (one by a private company, 
three by private citizens), two for defamation by private 
citizens, one for damage to property by a private citizen, one 
for fatal injury by the estate of a private citizen, six for general 
damages (one by a private company, five by private citizens), 
one for injury to reputation and mental distress by a private 
citizen, two for loss of salary by private citizens, two for 
negligence (one by a private company, one by a private 
citizen), two for physical injury and loss of income by a private 
citizen, and one miscellaneous by a private company. 

8. Consolidated statement of receipts and disbursements 

This consolidated statement represents the aggregate of all 
financial activities to the Department of Employment and Im- 
migration, the Canada Employment and Immigration Com- 
mission, the Unemployment Insurance Account, the 
Government Annuities Account and other trust funds and spe- 
cified purpose accounts mentioned in the preceding Note 5. It 
represents a summary, on a consolidated basis, of the total 
operations of Employment and Immigration Canada. 



CONSOLIDATED STATEMENT OF RECEIPTS 
AND DISBURSEMENTS 

FOR THE PERIOD ENDED MARCH 31, 1991 
(in thousands of dollar-s) 

1990-91* 



Disbursements 
Employment and Insurance FVogram 
Unemployment insurance benefits .... 14,406,685 

Human resource development 1,658,167 

Unemployment insurance 597,269 

National employment services 314,067 

CEC Management and joint services .. 201,258 

Summer Employment Experience 

Development Program — Payments 

and refunds to provinces 423 

Canadian Jobs Strategy Program — 

Payments and refunds to provinces . . . 149 

Work Orientation Workshops 

Program — Payments and refunds 

to provinces 

Corporate Management and Services 

Program 
Corporate management and adminis- 
tration 343,297 

Systems and procedures 63,451 

Canada Employment and Immigration 

Advisory Council 1,117 

Immigration Program 

Program operations 148,937 

Settlement 106,836 

Management and policy development . . 51,439 

Assisted Passage Loans issued to 

immigrants 1 3,468 

Adjudication 7,856 

Immigration Guarantee Funds — 

Refunds and forfeitures 2,897 

17.917,316 

Receipts 

Unemployment insurance premiums .... 13,034,287 

Unemployment insurance interest — 

Revenue 222,841 

Annuity interest, etc 59,754 

Services and service fees 39,102 

Assisted passage loans repayments 20,916 

Refunds of previous years' expenditure . 12,203 

Net adjustment to the unemployment 

insurance administration cost 7,349 

Immigration Guarantee Fund deposits . . . 3,924 

Other revenues 

Recovery of deportation expenses 3,794 

Government annuities surplus 2,513 

Unemployment insurance fines 2,032 

Immigration fines and forfeitures 1 ,757 

Other 255 

Return on investments 536 

Summer Employment Experience Devel- 
opment Program deposits 425 

Canadian Jobs Strategy Program 

deposits 1 

Work Orientation Workshops Program 

deposits 

13,411,689 

Net cost of operations 4,505,627 



1989-90 



565 



11.233.' 



3,759.(.(r 



2 .14 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



i 

Canada Employment and Immigration Commission — 

Concluded 

NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 199]— Concluded 

CONSOLIDATED STATEMENT OF RECEIPTS 

AND DISBURSEMENTS 

FOR THE PERIOD ENDED MARCH 31, 1991— Concluded 

(in thousands of dollars) 

1990-91* 1989-90 

Reconciliation to use of appropriations 

Net cost of operations 4,505,627 3,759,665 

Revenue credited to non-tax revenue 

Related to appropriations 62,192 47,445 

Decrease in assisted passage loans 7,448 (12,197) 

From Annuities Account — Actuarial 

surplus 2,549 2,513 

Increase in the Immigration Guarantee 

Fund 1,027 1,299 

Increase in the Summer Employment 

Experience Development Program ^ (1Q9) 

Decrease in the Canadian Jobs Strategy 

Program (148) 54 

Decrease in unpaid annuities (42,343) (40,904) 

Decrease in unemployment insurance 

deficit (795,352) 998,056 

Decrease in Work Orientation Workshops 

Program (26) 

Use of appropriations 3,741,002 4,755,796 

*The figures have been restated to reflect the amalgamation in 1990-91 of 
the Department Management and Administration and the Commission 
Management and Administration activities into the Corporate Management 
and Administration Activity. 



PUBLIC ACCOUNTS, 1990-91 



'IVi. • ;.JUd :,*.->' 



FINANCIAL ST A TEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 15 



PUBLIC ACCOUNTS, 1990-91 

Canadian Centre for Occupational Health and Safety 



i(..i.f?K 



iti^l^n •■. . -t- 



MANAGEMENT REPORT 

We have prepared the accompanying financial statement of the 
Canadian Centre for Occupational Health and Safety (CCOHS) in 
accordance with the reporting requirements and standards of the 
Receiver General for Canada. The primary responsibility for the 
integrity and objectivity of data in this financial statement rests 
with the management of the Centre. In order to assure maximum 
objectivity and freedom from bias, the financial data contained in 
this financial statement has been examined by the Audit Committee 
of the Centre. 

This financial statement was prepared in accordance with the 
stated accounting policies set out in Note 2, on a basis consistent 
with that of the preceding year. Some of the information included 
in the financial statement is based on management's best estimates 
and judgement and gives due consideration to materiality. To fulfill 
this reporting responsibility, the Centre maintains a set of accounts 
which provides a centralized record of the Centre's financial 
transactions. Financial information contained in the ministerial 
statements and elsewhere in the Public Accounts is consistent with 
this financial statement, unless indicated otherwise. 

The Centre's directorate of financial services develops and 
disseminates financial management and accounting policies, and 
issues specific directives which maintain standards of accounting 
and financial management. The Centre maintains systems of 
financial management and internal control at appropriate cost. 
Transactions are executed in accordance with prescribed 
regulations, within parliamentary authorities, and are properly 
recorded to maintain accountability of Government funds and 
safeguard the Centre's assets. The Centre also seeks to assure the 
objectivity and integrity of data in its financial statement by the 
careful selection, training and development of qualified staff, by 
organizational arrangements that provide appropriate divisions of 
responsibility, and by communication programs aimed at ensuring 
that its regulations, policies, standards and managerial authorities 
are understood throughout the organization. 

This financial statement has been audited by the Auditor General, 
his role being to express an informed opinion as to whether the 
Centre's financial statement, considered in its entirety, presents 
fairly, in accordance with stated accounting policies, the Centre's 
financial transactions. 

Approved by: 

J. ARTHUR ST-AUBIN 

President and Chief Executive Officer 

KASH MANCHUK 

Secretary /Treasurer 

June 20. 1991 



AUDITOR'S REPORT 

TO THE COUNCIL OF THE CANADIAN CENTRE FOR 
OCCUPATIONAL HEALTH AND SAFETY 

AND THE 
MINISTER OF LABOUR 

I have audited the statement of operations of the Canadian Centre 
for Occupational Health and Safety for the year ended March 31, 
1991. This financial statement is the responsibility of the Centre's 
management. My responsibility is to express an opinion on this 
financial statement based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of operations of the Centre for the year 
ended March 31, 1991 in accordance with the accounting policies 
set out in Note 2 to the financial statement. 

Raymond Dubois, FCA 

Deputy Auditor General 

for the Auditor General of Canada 

Ottawa, Canada 
June?, 1991 



2 . 16 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



Canadian Centre for Occupational Health and Safety — 

Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



1991 
$ 

Expenditure 
Operations 

Salaries and employee benefits 6,777,692 

Employee termination benefits 51,101 

Professional and special services 739,084 

Transportation and communications 634,199 

Information 453,447 

Accommodation 367,421 

Utilities, materials and supplies 308,744 

Furniture, equipment and leasehold 

improvements 261,129 

Purchased repair and upkeep 226,058 

Rentals 67,714 

Administration 

Salaries and employee benefits 

Employee termination benefits 

Governors, executive board, and committees 

Professional and special services 

Travel 

Utilities, materials and supplies 

Total expenditure 

Non-tax revenue credited to the vote 
(Note 3) 

Net cost of operations (Note 5) 8,898,186 

The accompanying notes are an integral part of this statement. 

Approved by: 

MAUREEN C. SHAW 
Chairman 

J. ARTHUR ST-AUBIN 

President and Chief Executive Officer 

KASH MANCHUK 

SecretarylTreasurer 



1990 



6,597,181 

335,347 
785,622 
662,903 
362.484 
294,667 

201,200 

202.314 

63,908 



9,886,589 


9,505,626 


292,733 

313,984 

74,761 

17,679 

1,635 


282,812 

24,431 

260,274 

3,209 

24,115 

1,096 


700,792 


595,937 


10,587,381 


10,101.563 


1,689,195 


1,190,932 



8,910,631 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31. 1991 

1 . Authority and purpose 



■ U^*' 



The Centre was established in 1978 under the Canadian 
Centre for Occupational Health and Safety Act and is a depart- 
mental corporation natned in Schedule II to the Financial 
Administration Act. The objectives of the Centre are to pro- 
mote the right of Canadians to a healthy and safe working 
environment and to enhance the physical and mental health of 
workers. The Centre's operating expenditure is funded in part 
by its operating revenue and by a budgetary lapsing authority. 

Significant accounting policies 

The statement of operations has been prepared using the 
following accounting policies: 

(a) Expenditure recognition 

All expenditure is recorded on the accrual basis in accor- 
dance with the Government's accounting policy, with the 
exception of termination benefits and vacation pay which 
are recorded on the cash basis. 

(b) Revenue recognition 

Revenue is recorded on the cash basis in accordance with 
the Government's accounting policies. 

(c) Capital purchases 

Acquisitions of capital assets are charged to operating 
expenditure in the year of purchase. 

(d) Services provided without charge by Government 
departments 

Estimates of amounts of services provided without charge 
by Government departments are included in expenditures. 

(e) Pension plan 

Employees participate in the Public Service Superan- 
nuation Plan administered by the Government of Canada. 
The employees and the Centre contribute equally to the 
cost of the Plan. The Centre's contributions are charged to 
expenditure on a current basis. 



3. Non-tax revenue credited to the Vote 



Proceeds from sales: 
Subscription — CCINFOdisc 
Subscription — CCINFOline 
Single copy publications . . 
Subscription — Publications 

CClNFOtapes 

Advertising at the Centre . . , 
Video tapes 

Cost recoveries: 

Technical services 

Workshops 

Travel expenses 

Conference , 



1991 



1990 



$ 


$ 


964,352 


582.398 


79,284 


93,040 


69.767 


50,036 


66.155 


109.606 


6,450 


8.200 


5,942 


6,515 


150 


2,000 


1.192,100 


851.795 


417.191 


95.518 


58.776 


94,625 


21,128 


23,364 




125.630 


497,095 


339,137 


1,689,195 


1.190,932 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 2 . 17 



PUBLIC ACCOUNTS, 1990-91 



Canadian Centre for Occupational Health and Safety — 

Concluded 



UUl!}:fj^t.\\!t*r 



■vts\ 



NOTES TO THE STATEMENT OF OPERATIONS ., 
MARCH 31, 1991— Cortc/Hderf > 

4. Joint venture 

On March 31, 1991 CCOHS received $265,000, the first 
instalment of the $540,000 to be paid by the Ontario Training 
Corporation (OTC) for 50% undivided interest in a joint ven- 
ture to develop and market a compact disc training package 
addressing the hazards of chemicals in the workplace. First 
sale of the product estimated to occur in April 1992. Revenues 
to be shared as follows: 

75% CCOHS— 25% OTC for products sold by CCOHS 
60% CCOHS— 40% OTC for products sold by OTC 

Product ownership will revert to 100% ownership CCOHS 
no sooner than three years and when OTC has received revenue 
totalling one million dollars. 

5. Parliamentary appropriation 



1991 



1990 



Department of Labour— Vote 15 5,333,000 8,264,000 

Department of Labour— Vote 15c 3,486,000 358,000 

Supplemented by Treasury Board 

Vote 5 162,000 

8,981,000 8,622,000 
Amount lapsed 392.813 21.368 

Total use of appropriation 8,588,187 8.600,632 

Add: services provided without charge 

by Government departments 309,999 309,999 

Net cost of operations 8,898,186 8,910,631 



As a contingency to avoid expenditures beyond the approved 
level of appropriations, a submission to Treasury Board autho- 
rized a draw down of $666,000 of the appropriated funding to 
be authorized for 1991-92. Of the total amount $273,187 was 
used, leaving a balance of $392,8 1 3 which was carried forward 
to the 1991-92 funding. 



6. Capital assets and accumulated amortization 

The accounting policies of the Government of Canada do not 
require the capitalization of capital assets. However, internal 
controls are maintained to safeguard assets and they are amor- 
tized over their useful lives of five years using the straight-line 
method. 



Capital assets at cost 


March 31, 
1990 


Acquisitions 


March 31, 
1991 


Computer equipment 

Furniture and equipment . . 
Leasehold improvements . 


$ 

3,490,639 

1,051,191 

632,719 


$ 

249,063 
12,066 


$ 

3,739.702 

1,063,257 

632,719 


■.♦ 


5,174,549 


261,129 


5,435,678 


Accumulated 
amortization 


March 31, 
1990 


Amortization 


March 31, 
1991 


Computer equipment 

Furniture and equipment . . 
Leasehold improvements . 


$ 

2,437,623 
943,658 
632,719 


$ 

351,526 
44,581 


$ 

2,789,149 
988,239 
632,719 




4,014,000 


396,107 


4,410,107 



7. Liabilities 



Accounts payable and accrued liabilities 

Accrued vacation pay 

Provision for employee termination 
benefits 



March 31, 


March 31. 


1991 


1990 


$ 


$ 


446,384 


428,537 


273,900 


253334 


241,533 


67,277 


961,817 


749,148 



8. Donations 

In accordance with Section 5(4) of its Act, the Centre recei- 
ved during the year $200 in donations, bringing the total to 
$6,225 at March 31, 1991. These funds are carried forward in 
a special account in the Consolidated Revenue Fund which 
does not lapse. 



2 . 18 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



Canadian Transportation Accident Investigation 
and Safety Board 



»••>'«•: i; 



MANAGEMENT REPORT ■ ► 

We have prepared the accompanying financial statement of the 
Canadian Transportation Accident Investigation and Safety Board 
(CTAISB) in accordance with the reporting requirements and 
standards of the Receiver General for Canada. The primary 
responsibility for the integrity and objectivity of data in this 
financial statement rests with management. 

This financial statement was prepared in accordance with the 
accounting policies set out in Note 2. Some of the information 
included in the financial statement is based on management's best 
estimates and judgements and gives due consideration to 
materiality. To fulfill its reporting responsibility, the CTAISB 
maintains a set of accounts which provides a centralized record of 
its financial transactions. Financial information contained in the 
ministerial statements and elsewhere in the Public Accounts is 
consistent with that in the statement of operations, unless indicated 
otherwise. 

The CTAISB's administration branch develops and disseminates 
financial management and accounting policies, and issues 
directives which maintain standards of accounting and financial 
management. The CTAISB maintains systems of financial 
management and internal control. Transactions are executed in 
accordance with prescribed regulations, within parliamentary 
authorities, and are properly recorded to maintain accountability of 
Government funds and safeguard its assets. The CTAISB also seeks 
to assure the objectivity and integrity of data in its financial 
statements by the careful selection, training and development of 
qualified staff, by organizational arrangements that provide 
appropriate divisions of responsibility, and by communication 
programs aimed at ensuring that its regulations, policies, standards 
and managerial authorities are understood throughout the 
organization. 

The statement of operations has been audited by the Auditor 
General, his role being to express an informed opinion as to whether 
the statement of operations, considered in its entirety, presents 
fairly, in conformity with stated accounting policies, the CTAISB's 
financial transactions. 



Approved by: 

JOHN W. STANTS 
Chairman 

KEN JOHNSON 
Executive Director 

June 17, 1991 



b-»: 



AUDITOR'S REPORT 

TO THE CHAIRMAN OF CANADIAN TRANSPORTATION 
ACCIDENT INVESTIGATION AND SAFETY BOARD 

AND TO THE 
PRESIDENT OF THE QUEENS PRIVY COUNCIL FOR CANADA 

I have audited the statement of operations of the Canadian 
Transportation Accident Investigation and Safety Board for the year 
ended March 31, 1991. This financial statement is the responsibility 
of the Board's management. My responsibility is to express an 
opinion on this financial statement based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of operations of the Board for the year 
ended March 31, 1991 in accordance with the accounting policies 
set out in Note 2 to the financial statement. 

Raymond Dubois, FCA 

Deputy Auditor General 

; for the Auditor General of Canada 

Ottawa, Canada 
June 3. 1991 






FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 19 



PUBLIC ACCOUNTS, 1990-91 

Canadian Transportation Accident Investigation 
and Safety Board — Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



Expenditure 
Board 

Personnel 

Transportation and communications 

Accommodation 

Professional and special services 

Other 

Operations 

Personnel 

Transportation and communications 

Professional and special services 

Accommodation 

Rentals 

Construction and/or acquisition of machinery 

and equipment 

Purchased repair and upkeep 

Utilities, materials and supplies 

Information 

Other 

Administration 

Personnel 

Construction and/or acquisition of machinery 

and equipment 

Transportation and communications 

Professional and special services 

Purchased repair and upkeep 

Accommodation 

Utilities, materials and supplies 

Information 

Rentals 

Other 

Total cost of operations 

Non-tax revenue 

Refunds of previous years' expenditure 
(Note 5) 

Proceeds from sales 

Services and service fees 

Net cost of operations (Note 3) 

The accompanying notes are an integral part of this statement. 

Approved by: 

JOHN W. STANTS 
Chairman 

KEN JOHNSON 

Executive Director 



1991 



706,785 

74,684 

41,646 

33,330 

9,206 

865,651 

15,625,241 
1,759,546 
1,621,629 
1,270,900 
1,183,339 

989,733 
529,093 
511,775 
414,882 
2,263 

23,908,401 

3,266,872 

585,883 
493,783 
353,907 
349,401 
295,756 
164,899 
131,907 
31,295 
345 

5,674,048 

30,448,100 



104,112 
13,134 
3,166 

120,412 

30,327,688 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991 ,.^., 

1. Authority and purpose 

The Canadian Transportation Accident Investigation and 
Safety Board (CTAISB) was established on March 29, 1990 
under the CTAISB Act and is a departmental corporation 
named in Schedule II to the Financial Administration Act. The 
objective of the Board is to advance transportation safety. The 
primary purpose of the Board's investigations is accident 
prevention. It seeks to identify safety deficiencies in transpor- 
tation occurrences and to make recommendations designed to 
eliminate or reduce any such safety deficiencies. In addition 
to investigations and public inquiries into specific occurren- 
ces, the Board may conduct special studies and special 
investigations into more general matters pertaining to trans- 
portation safety. The Board has the exclusive authority to 
determine causes and contributing factors when it investigates 
a transportation occurrence. The Board's expenditure is funded 
by a budgetary lapsing authority. 

2. Significant accounting policies 

The statement of operations has been prepared using the 
following accounting policies: 

(a) Expenditure recognition 

All expenditure is recorded on an accrual basis, in accor- 
dance with the Government's accounting policy, with the 
exception of termination benefits and vacation pay which 
are recorded on a cash basis. 

(b) Revenue recognition 

Revenue is recorded on a cash basis in accordance with the 
Government's accounting policies. 

(c) Refunds of previous years' expenditure 

Refunds of previous years' expenditure are recorded as 
revenue when received and are not deducted from expen- 
diture. 

(d) Capital purchases 

Acquisitions of capital assets are charged to operating 
expenditure in the year of purchase. 

(e) Services provided without charge by Government 
departments 

Estimates of amounts for services provided without charge 
by Government departments are included in expenditures. 

3. Parliamentary appropriation 

1991 



Privy Council Vote 10 

Lapsed 

Statutory contributions to employee 
benefit plans 

Use of appropriation 

Add: services provided without charge by 

Government departments (Note 4) . 

Deduct: non-tax revenue 

Net cost of operations 



25,326,500 
708,611 

24,617,889 

2,780,000 
27,397,889 

3,050,211 
120,412 

30,327,688 



2 . 20 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 



Canadian Transportation Accident Investigation 
and Safety Board — Concluded 

NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, \99\— Concluded 

4. Services provided without charge by Government departments 

1991 



PUBUC ACCOUNTS, 1990-91 



Public Works Canada (accommodation and 

accommodation alteration) 

Transport Canada (flight services and 

aircraft rental) 

Treasury Board (employer's share of health 

insurance premium) 

Supply and Services Canada (administration of 

cheque issue and Personnel 

Management System) 

Labour Canada (administration of workers' 

compensation) 



1.608,302 



881,197 



509,712 



40,000 



11,000 
3,050,211 



5. Refunds of previous years' expenditures 

These refunds relate to expenditures incurred in previous 
years by the Canadian Aviation Safety Board. 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 2.21 



PUBLIC ACCOUNTS, 1990-91 

Director of Soldier Settlement 






n<(ii>«ti» 



i'lO I'J ;'/:'• 



THE DIRECTOR OF SOLDIER SETTLEMENT IS A DEPARTMENTAL CORPORATION NAMED IN SCHEDULE II TO THE 

FINANCIAL ADMINISTRATION ACT. NO REVENUE AND EXPENDITURE HAVE BEEN INCURRED IN THIS FISCAL PERIOD AND 

AS A RESULT, NO FINANCIAL STATEMENTS HAVE BEEN PRODUCED FOR THE PUBLIC ACCOUNTS. 



2 . 22 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES v , , 



Economic Council of Canada 



PUBUC ACCOUNTS, 1990-91 



MANAGEMENT REPORT 

We have prepared the accompanying financial statement of the 
Economic Council of Canada in accordance with the reporting 
requirements and standards of the Receiver General for Canada. 
The primary responsibility for the integrity and objectivity of data 
in this financial statement rests with the Chief executive officer of 
the Council. 

This financial statement was prepared in accordance with the 
accounting policies set out in Note 2, on a basis consistent with that 
of the preceding year. Some of the information included in the 
financial statement is based on management's best estimates and 
judgements and gives due consideration to materiality. To fulfill its 
reporting responsibility, the Council maintains a set of accounts 
which provides a centralized record of the Council's financial 
transactions. Financial information contained in the ministerial 
statements and elsewhere in the Public Accounts is consistent with 
this financial statement. 

The Council's financial services division develops and 
disseminates financial management and accounting policies, and 
issues directives which maintain standards of accounting and 
financial control. The Council maintains systems of financial 
management and internal control at appropriate cost. Transactions 
are executed in accordance with prescribed regulations, within 
parliamentary authorities, and are properly recorded to maintain 
accountability of Government funds and safeguard the Council's 
assets. Financial management and internal control systems are 
augmented by an internal audit function, established in compliance 
with the Treasury Board/Office of the Comptroller General 
standards for internal audit in the Government of Canada. The 
Council also seeks to ensure the objectivity and integrity of data in 
this financial statement by the careful selection, training and 
development of qualified staff, by organizational arrangements that 
provide appropriate divisions of responsibility, and by 
communications aimed at ensuring that its regulations, policies, 
standards and managerial authorities are understood throughout the 
organization. 

This financial statement has been audited by the Auditor General, 
his role being to express an informed opinion as to whether the 
Council's financial statement, considered in its entirety, presents 
fairly, in conformity with stated accounting policies, the Council's 
financial transactions for the year ended March 31, 1991. 

The accounting system and fmancial statement of the Council 
have evolved over the years to meet changing conditions and 
reporting requirements, both internal and external. With an internal 
computerized financial reporting and control system, the Council 
has realized achievements in more accurately forecasting the cost 
of future initiatives and in the provision of financial information 
for decision-making purposes. 

Approved by: 

ROBERT WOODS 
Senior financial officer 

GEORGE McLaughlin •'"'' ' 

Senior full-time financial officer 
June 28, 1991 



AUDITOR'S REPORT 

TO THE ECONOMIC COUNCIL OF CANADA 

AND THE 
PRIME MINISTER OF CANADA 

I have audited the statement of operations of the Economic 
Council of Canada for the year ended March 31, 1991. The financial 
statement is the responsibility of the Council's management. My 
responsibility is to express an opinion on the financial statement 
based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of operations of the Council for the 
year ended March 31, 1991 in accordance with the accounting 
policies set out in Note 2 to the financial statement. 

L. Denis Desautels, FCA 
Auditor General of Canada 

Ottawa, Canada 

June 4, 1991 'T 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 23 



PUBLIC ACCOUNTS, 1990-91 

Economic Council of Canada — Continued 

STATEMENT OF OPERATIONS j 

FOR THE YEAR ENDED MARCH 31. 1991 

1991 



Expenditure 
Economic research and policy analysis: 

Salaries and employee benefits 

Employee termination benefits 

Supplies, furniture and equipment 

Professional and special services 

Travel, communication and publication . . 
Rental, repair and maintenance of 

equipment 

Miscellaneous 

Consultation and public information: 

Salaries and employee benefits 

Employee termination benefits 

Travel, communication and publication . . 

Professional and special services 

Council meetings 

Supplies, furniture and equipment 

Rental, repair and maintenance of 

equipment 

Miscellaneous 

Administration: 

Salaries and employee benefits 

Accommodation 

Travel, communication and publication . . 

Professional and special services 

Supplies, furniture and equipment 

Rental, repair and maintenance of 

equipment 

Miscellaneous 

Revenue: 
Non-tax revenue: 
Refunds of previous years' 

expenditure 13,785 

Miscellaneous 5,191 

18,976 

Net cost of operations (Note 3) 1 1,201,321 

The accompanying notes are an integral part of this statement. 

Approved by the Council: 

JUDITH MAXWELL 
Chairman 

ROBERT WOODS 

Director, Finance and Administration 



1990 



5,470,615 


5,027,359 


39,199 


45,288 


544,294 


311,625 


498,261 


674,425 


188,233 


211,679 


26,660 


157,780 




20 


6,767,262 


6,428,176 


1,904,134 


1,795.307 


60,259 


55.295 


149,116 


148,118 


136,094 


112,707 


102,370 


99,329 


13,278 


9.834 


3,304 


5.908 




114 


2,368,555 


2,226,612 


916,195 


755,990 


715,294 


715,294 


174,203 


141,468 


120,642 


105,691 


92,407 


133,069 


63,725 


57,292 


2,014 


1.205 


2,084,480 


1,910,009 


11,220,297 


10,564,797 



13,603 
86,920 



100.523 



10,464.274 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991 

1. Authority and purpose 

The Council was established in 1963 by the Economic Coun- 
cil of Canada Act and, is a departmental corporation named in 
Schedule II of the Financial Administration Act. 

The objective of the Council is to advise and recommend to 
the Prime Minister how Canada can achieve the highest 
possible levels of employment and efficient production in the 
medium and long-term in order that the country may enjoy a 
high and consistent rate of economic growth and that all Cana- 
dians may share in rising living standards. 

The Council's operating expenditures are funded by a budge- 
tary lapsing authority. Employee benefits are authorized by 
statutory authorities. 

2. Significant accounting policies 

The statement of operations has been prepared using the 
following accounting policies: 

(a) Expenditure recognition 

All expenditure is recorded on the accrual basis, in accor- 
dance with the Government's PAYE accounting policy, 
with the exception of termination benefits and vacation 
pay which are recorded on the cash basis. 

(b) Revenue recognition 

Revenue is recorded on the cash receipts basis in accor- 
dance with the Government's accounting policies. 

(c) Capital purchases 

Acquisitions of capital assets are charged to operating 
expenditure in the year of purchase. 

(d) Services provided without charge 

Estimates of amounts for services provided without charge 
from Government departments are included in expendi- 
tures. 

(e) Refunds of previous years' expenditure 

Refunds of previous years' expenditure are recorded as 
revenue when received and are not deducted from expen- 
diture. 



3. Parliamentary appropriations 



Privy Council ' 
Vote 25 (Vote 20 in 1990) 

Supplemented by Treasury Board 
Vote 5 

Lapsed 

Government-wide cost reduction 

Statutory contributions to employee 
benefit plans 

Total use of appropriations 

Add: services provided without charge by 
other Government departments . . . . 
Less: non-tax revenue 

Net cost of operations 



1991 



1990 



$ 


$ 


9,252,000 


8,532,000 




185,000 


9,252,000 


8.717.000 




9.897 


119,893 




9.132.107 


8,707.103 


1,146,000 


983.000 


10,278,107 


9.690.103 


942,190 


874.694 


18,976 


100.523 


11.201,321 


10.464.274 



2 . 24 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



Economic Council of Canada — Concluded 



PVBUC ACCOUNTS, 1990-91 



/tii^i-'fii- 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991— Concluded 

4. Agreement with CIDA 

In June 1990, the Council and the Canadian International 
Development Agency (CIDA) entered into an agreement under 
which the Council will, over a six year period, assist the 
Thailand Development Research Institute in strengthening its 
abilities in various areas. A budget of $7.6 million has been 
established for the project which will be fully funded by CIDA. 
During 1990-91 fiscal year, approximately $373,000 was re- 
covered from CIDA for the expenditures paid by the Council. 
These expenditures are not recorded in this statement of oper- 
ations for 1990-91. 

5. Lease commitment 

On April 25, 1990, the Economic Council of Canada entered 
into a buy for lease agreement with the Department of Supply 
and Services to purchase a VAX computer. The asset was 
valued at $416,600 using an implicit interest rate of 9.64%, 
with the obligation being liquidated over the lease term of 4 
years through annual lease payments of $104,150. 



^'■r^^> 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 25 



PUBLIC ACCOUNTS, 1990-91 

Fisheries Prices Support Board 

MANAGEMENT REPORT 

We have prepared the accompanying financial statements of the 
Fisheries Prices Support Board in accordance with the reporting 
requirements and standards of the Receiver General for Canada. 
The primary responsibility for the integrity and objectivity of data 
in these financial statements rests with the management of the 
Board. 

These financial statements were prepared in accordance with the 
stated accounting policies set out in Note 2, on a basis consistent 
with that of the preceding year. Some of the information included 
in the financial statements is based on management's best estimates 
and judgements and gives due consideration to materiality. To 
fulfill this reporting responsibility, the Board maintains a set of 
accounts which provides a centralized record of the Board's 
financial transactions. Financial information contained in the 
ministerial statements and elsewhere in the Public Accounts is 
consistent with these financial statements, unless indicated 
otherwise. 

The Board's financial service group develops and disseminates 
financial management and accounting policies, and issues specific 
directives which maintain standards of accounting and financial 
management. The Board maintains systems of financial 
management and internal control at appropriate costs. Transactions 
are executed in accordance with prescribed regulations, within 
parliamentary authorities, and are properly recorded to maintain 
accountability of Government funds and safeguard the Board's 
assets. Financial management and internal control systems are 
augmented by the maintenance of internal audit programs. The 
Board also seeks to assure the objectivity and integrity of data in 
its financial statements by the careful selection, training and 
development of qualified staff, by organizational arrangements that 
provide appropriate divisions of responsibility, and by 
communication programs aimed at ensuring that its regulations, 
policies, standards and managerial authorities are understood 
throughout the organization. 

These financial statements have not been audited by the Auditor 
General. The Auditor General has however, audited the financial 
statement of the Board prepared on an accrual basis of accounting 
and has expressed the opinion that such financial statement presents 
fairly, in conformity with stated accounting policies, the Board's 
financial position as at March 31, 1991. 

Approved by: 

J. J. LEVERT 
Executive Director 

CHARLES BERGERON 

Financial Officer 

June 21, 1991 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Administrative services provided without 
charge by the Department of Fisheries 
and Oceans (Note 4) 

Cost of (profit from) operations 



158.608 



161,884 



158,608 



161.884 



The accompanying notes are an integral part of this statement 



RECONCILIATION OF NET COST OF OPERATIONS 
FOR THE YEAR ENDED MARCH 31, 1991 



Net cost of operations on the accrual basis 
of accounting 

Less: decrease in inventories 

Add: increase (decrease) in accounts receivable 

Net cost of operations 



1991 1990 



158,608 161,884 



158,608 161,884 



NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991 

1. Authority, objectives and operations 

The Board was established in 1944 under the Fisheries Prices 
Support Act and is a departmental corporation named in Sche- 
dule II to the Financial Administration Act. As authorized by 
the Governor in Council, the Board is empowered to purchase 
fishery products for its own account and to make deficiency 
payments to producers of such products. The Act requires that 
the Board, in establishing purchase prices and in determining 
the rate at which deficiency payments are to be made, endeav- 
our to secure a fair relationship between the returns from 
fisheries and those from other occupations. The Board operates 
through offices of the Department of Fisheries and Oceans, 
with departmental staff performing certain functions of the 
Board. 

2. Significant accounting policies 

The financial statements have been prepared using the fol- 
lowing accounting policies: 

(a) Expenditure recognition 

All expenditure is recorded on the accrual basis, in accor- 
dance with the Government's PAYE accounting policy, 
with the exception of termination benefits and vacation 
pay which are recorded on the cash basis. 



2 . 26 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



Fisheries Prices Support Board — Continued 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991— Concluded 



PUBLIC ACCOUNTS, 1990-91 



.■>Vj..' :^<.>'i- -~fclR« 



(b) Revenue recognition 

Revenue is recorded on the cash receipts basis in accor- 
dance with the Government's accounting policies. 

(c) Estimates of amounts for services provided without charge 
from Government departments are included in 
expenditures. 

(d) Refunds of previous years' expenditure 

Refunds of previous years' expenditure are recorded as 
revenue when received and are not deducted from expen- 
diture. 

3. Canned mackerel program 

In 1990-91, the Board's only activity was to act as an agent 
for the procurement of canned mackerel. This program was 
funded in its entirety by way of an advance from the Canadian 
International Development Agency (CIDA). CIDA provided an 
advance of $3,500,000, the Board paid $2,839,675 for the 
acquisition, storage and delivery of the mackerel, and the 
balance of $660,325 was returned to CIDA. 

Due to the nature of this agency relationship with CIDA, the 
Board carried out the transactions on CIDA's behalf and for 
CIDA's use and thus, did not hold lawful possession of the 
goods. As such, no sales, cost of goods sold or warehousing 
and handling transactions are recognized in the March 31, 1 99 1 
statement of operations in relation to this agency arrangement 
with CIDA. 

4. Administrative services provided without charge by the 
Department of Fisheries and Oceans 



1991 



1990 



Salaries . . 
Honoraria 
Travel . . . 
Other 



$ 

149,084 

750 

4,564 

4,210 


$ 

154,159 

600 

3,942 

3,183 


158,608 


161,884 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 27 



PUBLIC ACCOUNTS, 1990-91 

Fisheries Prices Support Board — Concluded 

AUDITOR'S REPORT 

TO THE CHAIRMAN OF THE FISHERIES PRICES SUPPORT BOARD 

AND THE 
MINISTER OF FISHERIES AND OCEANS ,j 

I have audited the statement of operations of the Fisheries Prices 
Support Board for the year ended March 31, 1991. This financial 
statement is the responsibility of the Board's management. My 
responsibility is to express an opinion on this financial statement 
based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosure in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of the operations of the Board for the 
year ended March 31, 1991 in accordance with the accounting 
policies set out in Note 2 to the financial statement. 

D. Larry Meyers, FCA 

Deputy Auditor General 

for the Auditor General of Canada 

Ottawa, Canada 
May 30, 1991 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 

(Notes 3 and 4) 



NOTES TO THE FINANCIAL STATEMENT 
MARCH 31, 1991 

1. Authority, objectives and operations 

The Board was established in 1944 under the Fisheries Prices 
Support Act and is a departmental corporation named in Sche- 
dule II to the Financial Administration Act. As authorized by 
the Governor in Council, the Board is empowered to purchase 
fishery products for its own account and to make deficiency 
payments to producers of such products. The Act requires that 
the Board, in establishing purchase prices and in determining 
the rate at which deficiency payments are to be made, endeav- 
our to secure a fair relationship between the returns from 
fisheries and those from other occupations. The Board operates 
through offices of the Department of Fisheries and Oceans, 
with departmental staff performing certain functions of the 
Board. 

2. Accounting policies 

The Board follows the accrual basis of accounting. 

Administrative services provided without charge by the De- 
partment of Fisheries and Oceans are included in the cost of 
operations. 

3. Canned mackerel program 

In 1990-91, the Board's only activity was to act as an agent 
for the procurement of canned mackerel. This program was 
funded in its entirety by way of an advance from the Canadian 
International Development Agency (CIDA). CIDA provided an 
advance of $3,500,000 ($3,500,000 in 1989-90), the Board 
paid $2,839,675 ($2,479,534 in 1989-90) for the acquisition, 
storage and delivery of the mackerel, and the balance of 
$660,325 ($1,020,466 in 1989-90) was returned to CIDA. 

Due to the nature of this agency relationship with CIDA, the 
Board carried out the transactions on CIDA's behalf and for 
CIDA's use and thus, did not hold lawful possession of the 
goods. As such, no revenues and expenses are recognized in 
the March 31, 1991 statement of operations in relation to this 
agency arrangement with CIDA. 

The Board has agreed to act as an agent for CIDA again in 





1991 


1990 


1991-92. 

4. Administrative services provided without 
Department of Fisheries and Oceans 


charge by 
1991 




Administrative services provided without charge 
by the Department of Fisheries and Oceans . . . 


$ 

158,608 
158,608 


$ 

161,884 
161,884 


' the 
1990 


Cost of operations financed from the 
Consolidated Revenue Fund 


Salaries 

Travel and honoraria 


$ 

149,084 
5,314 
4,210 

158,608 


$ 


Approved by the Board 


154,159 
4,542 


F. MORRISSEY JOHNSON 

Chairman 


Other 


3.183 
161.884 



2 . 28 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



Medical Research Council 



\'Vi»\)ttj'snv> 3 



MANAGEMENT REPORT 

We have prepared the accompanying financial statement of the 
Medical Research Council in accordance with the reporting 
requirements and standards of the Receiver General for Canada. 
The primary responsibility for the integrity and objectivity of data 
in this financial statement rests with the management of the 
Council. 

This financial statement was prepared in accordance with the 
stated accounting policies set out in Note 2, on a basis consistent 
with that of the preceding year. Some of the information included 
in this financial statement is based on management's best estimates 
and judgements and gives due consideration to materiality. To 
fulfill this reporting responsibility, the Council maintains a set of 
accounts which provides a detailed record of the Council's financial 
transactions. Financial information contained in the ministerial 
statements and elsewhere in the Public Accounts is consistent with 
this financial statement, unless indicated otherwise. 

The Council's Corporate Management Branch develops and 
disseminates financial management and accounting policies, and 
issues specific directives which maintain standards of accounting 
and financial management. The Council maintains systems of 
financial management and internal control at appropriate cost. 
Transactions are executed in accordance with prescribed 
regulations, within parliamentary authorities, and are properly 
recorded to maintain accountability of Government funds and 
safeguard the Council's assets. The Council also seeks to assure the 
objectivity and integrity of data in this financial statement by the 
careful selection, training and development of qualified staff, by 
organizational arrangements that provide appropriate division of 
responsibility, and by communication programs aimed at ensuring 
that its regulations, policies, standards and managerial authorities 
are understood throughout the organization. 

This financial statement has been audited by the Auditor General, 
his role being to express an informed opinion as to whether the 
Council's financial statement, considered in its entirety, presents 
fairly, in conformity with stated accounting policies, the Council's 
financial transactions. 

Approved by: . ' 

A. BELLIVEAU 

Director, Corporate Management 

GUYD'ALOISIO 
Chief, Financial Services 



AUDITOR'S REPORT 

TO THE MEDICAL RESEARCH COUNCIL 

AND THE 
MINISTER OF NATIONAL HEALTH AND WELFARE 

I have audited the statement of operations of the Medical 
Research Council for the year ended March 31, 1991. This financial 
statement is the responsibility of the Council's management. My 
responsibility is to express an opinion on this financial statement 
based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of operations of the Council for the 
year ended March 31, 1991 in accordance with the accounting 
policies set out in Note 2 to the financial statement. 

Raymond Dubois, FCA 
'^ **•'-.: Deputy Auditor General 

for the Auditor General of Canada 

Ottawa, Canada 

June 14, 1991 . - - 



,tJ\ . I^Jif ■^i_ -,■ i .l:i^tl „ 



June 21, 1991 



»<..-^fi 



>^. •' ■ r.iM' 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 29 



PUBLIC ACCOUNTS, 1990-91 

Medical Research Council — Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 

(in thousands of dollars) 



1991 



1990 



Expenditure ' 

Grants and scholarships (Schedule) 

Research funding programs 

Personnel support programs 

University-industry programs . . . . 
Other activities 

Operations 
Salaries and employee benefits . . . 
Employee termination benefits . . . 

Travel (Note 6) 

Professional and special services . . 

Publications 

Accommodation 

Communications 

Materials and supplies 

Furniture and equipment 

Equipment repair and maintenance 

Administration 
Salaries and employee benefits . . . 
Employee termination benefits . . . 
Professional and special services . . 

Accommodation 

Communications 

Publications 

Materials and supplies 

Furniture and equipment 

Equipment repair and maintenance 
Travel (Note 6) 



Non-tax revenue 
Refunds of previous years' 
expenditure 

Net cost of operations (Note 3) 



192,270 


160,523 


35,529 


31,005 


5,746 


4,463 


1,876 


1,348 


235,421 


197,339 



2,752 
8 

1,055 
449 
275 
205 
189 
146 
126 
87 



2,009 

807 
362 
320 
243 
180 
102 
64 
66 



5,292 



4,153 



1,044 
1 
131 
92 
72 
66 
55 
48 
33 
25 



908 

90 
54 
81 
31 
46 
29 
30 
34 



1,567 


1,303 


242,280 


202,795 


147 


279 



242,133 



202,516 



The accompanying notes and schedule are an integral part of this statement. 



Approved by the Council: 

D. HAWKINS 
Vice-President 

Approved by Management: 

A. BELLIVEAU 

Director, Corporate Management 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991 

1. Authority and purpose 

The Medical Research Council was established in 1969 by 
the Medical Research Council Act and is a departmental cor- 
poration named in Schedule II to the Financial Administration 
Act. The objective of the Council is to help attain the quality 
and scale of research in the health sciences essential to the 
maintenance and improvement of health services. The Coun- 
cil's operating and grants expenditures are funded by a 
budgetary lapsing authority. Employee benefits are authorized 
by a statutory authority. 

2. Significant accounting policies 

The financial statement has been prepared using the follow- 
ing accounting policies: 

(a) Expenditure recognition 

Grants and scholarships are charged to expenditure when 
disbursed. All operating expenditure is recorded on the 
accrual basis, with the exception of termination benefits 
and vacation pay which are recorded on the cash basis. 
This practice is in accordance with the Government's ac- 
counting policy. 

(b) Capital purchases 

Acquisitions of capital assets are charged to operating 
expenditure in the year of purchase. 

(c) Services provided without charge by Government 
departments 

'' Estimates of amounts for services provided without charge 

by Government departments are included in expenditure. 

(d) Refunds of previous years' expenditure 

. . Refunds of previous years' expenditure are recorded as 
revenue when received and are not deducted from expen- 
'.r diture. 

(e) Contributions to the Public Service Superannuation Plan 

Employees participate in the Public Service Superan- 
nuation Plan administered by the Government of Canada. 
The employees and the Council contribute equally to the 
cost of the Plan. Contributions by the Council are charged 
to expenditure on a current basis. 

3. Parliamentary appropriations 



1991 



1990 



(in thousands of dollars) 



Department of National Health 
and Welfare 

Vote 35 — Grants 

Lapsed 

Vote 30 — Operating expenditure . . . 
Lapsed 

Statutory contributions to employee 
benefit plans 

Total use of appropriations 

Add: services provided without charge 

by Government departments . . , 

Less: non-tax revenue , 

Net cost of operations 



235,421 


197,346 

7 


235,421 


197,339 


6,037 
63 


4.726 
11 


5,974 


4.715 


467 


370 


241,862 


202,424 


418 
147 


371 
279 


242,133 


202,516 



2 . 30 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 



Medical Research Council — Continued 



PUBUC ACCOUNTS, 1990-91 



NOTES TO THE STATEMENT OF OPERATIONS — > 

MARCH 31, 1991— Co/i//nMe(/ 

4. Trust funds 

As provided for in Section 4(3) of the Medical Research 
Council Act, the Council administers a number of trust funds 
separately from the activities funded through parliamentary 
appropriations. The purpose and accounting for these funds is 
described below. The balance of these funds is represented by 
deposit with the Receiver General for Canada. 

(a) In 1974, the Council received $75,000 from an anonymous 
donor to establish a fund. The interest received is used for 
the payment of grants for research in the fields of 
dyskinesia and torticollis. Other donations received in 
prior years not earmarked for specific projects have also 
been credited to this Fund. 

(b) In 1985, the Council received a distinguished award 
entitled "The St. Boniface General Hospital Research 
Foundation Award" which included an amount of $20,000. 
In recognition of the importance of the award, the Council, 



Dyskinesia 

and torticollis 



in agreement with the Foundation, decided to use the 
monetary portion of the award to establish a trust fund 
from which it could provide summer research scholarships 
to encourage graduate high school students, first year 
pre-med students and first and second year medical 
students to become involved in biomedical research. These 
awards are called "Farquharson Research Scholarships". 
The last award was paid in 1991, and the fund has now 
been closed. 

(c) In February 1986 the Federal Government announced, as 
part of a new "Matching Policy", that private sector 
contributors who wish to provide funds for medical 
research can channel their money either through 
universities or through the Medical Research Council. 
When the Council receives such monies, they must be 
placed in trust and disbursed in accordance with 
agreements between the contributor and the Council. 

The transactions relating to these three funds are as fol- 
lows: 



Farquharson Research 
Scholarships 



Donations for 
research 



1991 



1990 



1991 



1990 



1991 



1990 



Balance, beginning of year 

Add: donations received . 

interest received . . . 

Less: grants paid 

Balance, end of year 



92,353 



10,543 



83,056 
9,297 



66 



66 



3,479 


635,046 


321,157 




1,436,843 


988,990 


67 


88,339 


43,132 


3,480 


1,347,782 


718,233 



102,896 



92,353 



66 



812,446 



635,046 



5. Commitments 

The Council is committed to disburse grants and scholar- 
ships in future years subject to the provision of funds by 
Parliament. Future year commitments are as follows: 



1991 



1990 



Year of payment 

1990-91 

1991-92 


(in thousands of dollars) 

198,130 

238,895 143 635 


1992-93 


170,881 


89,443 


1993-94 


105,659 


43,264 


1994-95 


46,387 


19,928 


1995-96 


19,139 


6,356 


1996-97 


6,315 






587,276 


500,756 


6. Travel 







Expenditure for travel charged to operations is related to the 
peer review process and was incurred by the members of 26 
grant committees, 10 award committees and the staff of the 
Council to meet, assess and rate grant and award applications. 
In addition, travel expenditure incurred by the Council, its 
executive and standing committees and other non-staff advi- 
sory personnel is also charged to operations. 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 



31 



PUBLIC ACCOUNTS, 1990-91 

Medical Research Council — Concluded 



■i—^t 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31. 1991— Co/ic/Mrferf 

Expenditure for travel charged to administration is for the 
general support of the Council's administrative activities and 
includes meetings of ad hoc advisory groups established to 
study specific issues for the Council. Details are as follows: 



SCHEDULE OF GRANTS AND SCHOLARSHIPS 
FOR THE YEAR ENDED MARCH 31. 1991 
(in thousands of dollars) 



1991 



1990 



Operations: 
Grant committees . . . 
Award committees . . 
Council/Executive . . 
Standing committees 

Other non-staff 

Staff 

Administration: 
Advisory groups . . . . 
SufT 



All members of the Council and the committees listed above 
serve without remuneration. Only their travel expenses are 
reimbursed by the Council. 



(in thousands of dollars) 


563 


460 


132 


103 


69 


64 


38 


52 


95 


31 


158 


97 


1,055 


807 


7 


15 


18 


19 


25 


34 



1991 



Research funding programs 
Research grants 

Operating 

Equipment 

Collaborative research 

Program grants 

MRC groups 

Centres of excellence 

Development grants 

Special programs 

General research grants 

Personnel support programs 
Salary support programs 

Career investigators 

Scholarships 

MRC scientists 

Research training programs 

Clinician scientists 

Centennial fellowships 

Fellowships 

Dental fellowships 

Studentships 

Biotechnology training awards . . . 

Farquharson research scholarships 
Travel and exchange programs 

Visiting scientists 

Visiting professorships 

Travel grants 

Symposia and workshops 

University-industry programs 

Collaborative research 

Awards 

Other activities 

President's fund 

Canadian Council on animal care . . 
Site reviews and other grants 



1990 



134.087 


128,144 


5.476 


1.118 


11.841 


10.693 


14.058 


14.054 


19.875 


400 


4.152 


4,115 


1.656 


874 


1,125 


1.125 


192.270 


160.523 


3.179 


3.153 


6.798 


5.515 


2471 


2,382 


682 


251 


1.162 


1,154 


13.262 


11.294 


252 


241 


5.829 


5,124 


128 


285 


1.022 


1,002 


404 


292 


19 


28 


28 


19 


193 


265 


35,529 


31,005 


4,824 


4.021 


922 


442 


5.746 


4,463 


169 


213 


500 


469 


1,207 


666 


1,876 


1,348 



235,421 



197,339 



2 . 32 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



National Museums of Canada 



PUBUC ACCOUNTS, 1990-91 



MANAGEMENT REPORT 

We have prepared the accompanying financial statements of the 
National Museums of Canada in accordance with the reporting 
requirements and standards of the Receiver General for Canada. 
The primary responsibility for the integrity and objectivity of data 
in these financial statements rests with the management of the 
Corporation. In order to assure maximum objectivity and freedom 
from bias, the financial data contained in these financial statements 
was derived from these financial statements as of June 30, 1990 that 
were audited by the Auditor General of Canada. 

These financial statements were prepared in accordance with the 
accounting policies set out in Note 2. Some of the information 
included in the financial statements is based on management's best 
estimates and judgements and gives due consideration to 
materiality. To fulfill its reporting responsibility, the Corporation 
maintains a set of accounts which provide a record of the 
Corporation's financial transactions. Financial information 
contained in the departmental statements and elsewhere in the 
Public Accounts is consistent with that in these financial 
statements, unless indicated otherwise. 

The Corporation's Comptroller develops and disseminates 
financial management and accounting policies, and issues 
directives which maintain standards of accounting and financial 
management. The Corporation maintains systems of financial 
management and internal control. Transactions are executed in 
accordance with prescribed regulations, within parliamentary 
authorities, and are properly recorded to maintain accountability of 
Government funds and safeguard the Corporation's assets. 
Financial management and internal control systems are augmented 
by frequent contacts between staff of the Corporation and of the 
Auditor General's Office. The Corporation also seeks to assure the 
objectivity and integrity of data in its financial statements by the 
careful selection, training and development of qualified staff, by 
organizational arrangements that provide appropriate divisions of 
responsibility, and by communication programs aimed at ensuring 
that its regulations, policies, standards and managerial authorities 
are understood throughout the organization. 

Approved by: 

JOEGEURTS 
Comptroller 

September 23, 1991 



STATEMENT OF OPERATIONS 

FOR THE THREE MONTHS ENDED JUNE 30, 1990 

(in thousands of dollars) 



Three months 


Year 


ended 


ended 


June 30, 


March 31, 


1990 


1990 



Expenditure 
Operations 

Salaries, wages and other personnel costs . . . 14,577 57,901 

Accommodation 8,974 35,700 

Professional and special services 2^33 18,100 

Protective services 2,303 8,748 

Travel 632 1,817 

Office supplies and equipment 521 3,046 

Advertising 502 1,055 

Materials and supplies 477 i ,986 

Repair and upkeep of equipment 464 1 7, 1 70 

Rentals 189 688 

Publications 175 1,1 j 1 

Purchase of books 170 613 

Freight, express and cartage 155 585 

Communications 143 777 

Miscellaneous 128 205 

Postage 118 453 

Accounting and cheque issue 25 106 

Publishing and boutiques — Loss from 
operating (profit) 48 (800) 

32.134 14 
Grants and contributions 

National Gallery 

Capital exf>enditure 

Purchase of objects for the collections of 
the Museums (Note 6) , 

Revenue 

Admission and service fees 1 ,53 1 5,873 

Refunds of previous years' expenditures 366 876 

Other 88 46 

1.985 6,795 

Net cost of operations 32,451 151,935 

The accompanying notes are an integral part of this statement. The notes 
numbered 3, 8, 9 and 10 and Schedule 1 accompanying the audited financial 
statements included in this statement are also an integral part of this statement. 



32.134 


149,261 


1 


905 
1,397 


5,791 
3,677 


2,302 


9,468 


34,436 


158,730 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 2 



33 



PUBLIC ACCOUNTS, 1990-91 

National Museums of Canada — Continued 

RECONCILIATION OF NET COST OF OPERATIONS 
FOR THE THREE MONTHS ENDED JUNE 30, 1990 
(in thousands of dollars) 



Net cost of operations on the accrual basis 
of accounting 

Add: purchase of fixed assets 

increase in inventories 

increase (decrease) in accounts receivable . . 

Less: depreciation 

increase (decrease) in accrued liabilities . . . 

Net cost of operations 



Three months 

ended 

June 30, 

1990 


Year 

ended 

March 31, 

1990 


32.330 


150.836 


905 
490 
(130) 


5.791 
273 
550 


1,265 


6,614 


1,229 
(85) 


4,956 
559 


1,144 


5,515 



32,451 



151,935 



NOTES TO THE FINANCIAL STATEMENTS 

FOR THE THREE MONTHS ENDED JUNE 30, 1990 

1. Authority and objective 

The National Museums of Canada was established by the 
National Museums Act in 1968 and is a departmental corpo- 
ration named in Schedule II to the Financial Administration 
Act. 

The Corporation's objective is to demonstrate, and to assist 
others to demonstrate, the products of nature and culture, with 
particular but not exclusive reference to Canada, so as to 
increase interest in and to disseminate knowledge of Canada's 
natural and cultural legacy for the enrichment of present and 
future generations. 

The Corporation's operations comprise the National Gallery 
of Canada, the Canadian Museum of Civilization, the National 
Museum of Natural Sciences, the National Museum of Science 
and Technology, Corporate Management and Corporate Ser- 
vices. 

Operations, capital and grants and contributions are funded 
by budgetary lapsing authorities and employee benefits are 
authorized by statutory authorities. 

On January 30, 1990, the Museums Act received Royal As- 
sent, whereby the operations of the corporation were to be 
transferred to four newly created Crown corporations (Na- 
tional Gallery of Canada, National Museum of Science and 
Technology, Canadian Museum of Civilization and Canadian 
Museum of Nature) listed in Part 1 of Schedule III of the 
Financial Administration Act. On June 28, 1990 the Governor 
in Council fixed July 1, 1990 as the day on which the said Act 
would come into force. Under the new Act. the Corporation 
ceased its operations on June 30, 1990. 

2. Accounting policies 

(a) Expenditure 

Expenditure is accounted for on the accrual basis of ac- 
counting, except for employee termination benefits, 
vacation pay, and trust account transactions which are 
accounted for on the cash basis of accounting. 



*/Kn:' 



;»»W\V.-ir/ r 



(b) Revenue 



Revenue is accounted for on the cash basis of accounting 
in accordance with Government of Canada accounting 
policies. 

(c) Capital purchases 

Capital acquisitions are charged to operating expenditure 
in the year of purchase. 

(d) Services provided without charge 

Estimated amounts for services provided without charge 
by Government departments are included in the operating 
expenditure. 

(e) Refunds of previous years' expenditure 

Refunds of previous years' expenditure are recorded as 
revenue when received and are not deducted from expen- 
diture. 

(f) Pension plan 

The employees of the Corporation participate in the Public 
Service Superannuation Plan administered by the Govern- 
ment of Canada. The employees and the Corporation 
contribute equally to the cost of the plan. Contributions in 
respect of current service are expensed during the year in 
which the services are rendered. With respect to past ser- 
vice, contributions are expensed when paid. 

(g) Publishing and boutiques 

Operating expenditure of publishing and boutiques do not 
include costs relating to personnel, travel, building main- 
tenance, rent and utilities. These costs are included as 
general operating expenses. 

3. Parliamentary appropriations 



Three months 


Year ended 


ended June 30, 


March 31, 


1990 


1990 



Gross 



Credits 



Net 



Net 



Department of 
Communications 

Vote 75 92,660,737 68,864,297 23,796,440 89,946.814 

Overexpended 

(lapsed) (6.123.616) 

Deferred (1,259,390) (1,259,390) (1,956,737) 

Vote 80 

Overexpended 
(lapsed) .... 



91,401,347 


68,864,297 


22,537,050 


81,866,461 


7,670,000 


6,906,929 


763.071 


37,123.000 
(3,536,230) 


7,670,000 


6,906,929 


763,071 


33,586,770 



Statutory — 
Contribution 
to employee 
benefit plans 

Total use of 
appropriations 



6,796,000 5,097,000 1,699.000 6.222,000 



105.867.347 80,868,226 24,999,121 121,675.231 



2 . 34 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



National Museums of Canada — Continued 



PUBLIC ACCOUNTS, 1990-91 



i) "!, 



NOTES TO THE FINANCIAL STATEMENTS 

FOR THE THREE MONTHS ENDED JUNE 30, 1990— Concluded 



4. Inventories 

Inventories are valued at the lower of cost and net realizable 
value, except for the cost of books and pamphlets which is 
written down on a straight-line basis over a five-year period to 
take into account obsolescence. 



Inventories on hand to year-end are as follows: 



June 30, 
1990 



March 3 1 , 
1990 



Books, pamphlets, replicas, etc. 
Publications in process 



(in thousands of dollars) 

2,815 2,400 
414 339 


3,229 


2,739 



6. Purchase of objects for the collections of the Corporation 



Three months Year 



National Gallery of Canada 

Canadian Museum of Civilization . . . . 
National Museum of Natural Sciences 
National Museum of Science and 
Technology 



ended 


ended 


June 30, 


March 31, 


1990 


1990 


(in thousands of dollars) 


337 


3,011 


228 


508 


786 


78 



47 



1,398 



80 



3,677 



5. Fixed assets and accumulated depreciation 

Had the previous accounting policies of the Corporation 
continued with respect to capitalization of fixed assets and 
recording depreciation, the balances would be as follows: 



Fixed assets 

Leasehold improve- 
ments 

Furniture and 
equipment 

EDP equipment . . . 

Automotive 



Accumulated 
depreciation 



Leasehold improve- 
ments 

Furniture and 
equipment 

EDP equipment . . . 

Automotive 



Balance at 

beginning 

of year 



Acquisi- 
tions 



Disposals 



Balance 
at end 
of year 



(in thousands of dollars) 



6,276 

23,606 

6,391 

785 



142 

236 

513 

14 



776 

262 

94 



6,418 

23,066 

6.642 

705 



37,058 



905 



1,132 



36,831 



Balance at Balance 

beginning Deprecia- at end 

of year tion Decrease of year 



(in thousands of dollars) 



282 

10,240 

3,144 

440 



65 

797 

332 

35 



776 

262 

94 



347 

10,261 

3,214 
381 



14,106 



1,229 



1,132 



14,203 



Useful lives have been estimated as follows: 



Leasehold improvements 
Furniture and equipment 
EDP equipment 
Automotive 



Term of the lease 

5-12 years 

5 years 

5 years 



SCHEDULE OF PUBLISHING AND BOUTIQUES 

OPERATIONS 

FOR THE THREE MONTHS ENDED JUNE 30, 1990 

(in thousands of dollars) 



Three months Year 

ended ended 

June 30, March 31, 

1990 1990 



Sales 
Publishing 
Boutiques . 

Cost of sales 
Publishing 
Boutiques . 

Profit (loss) . 



136 

877 


472 
3,164 


1,013 


3,636 


249 
812 


903 
1,933 


1,061 


2,836 



(48) 



800 



RECONCILIATION OF USE OF APPROPRIATIONS 
FOR THE THREE MONTHS ENDED JUNE 30, 1990 
(in thousands of dollars) 



Net cost of operations 

Add: non-tax revenue 

Less: services provided without charge by 
Government departments 

Use of appropriations (Note 3) 



Three months 


Year 


ended 


ended 


June 30, 


March 31, 


1990 


1990 


32.451 


151.935 


1,985 


6.795 


9,437 


37.055 



24.999 



121.675 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 2 . 35 



PUBLIC ACCOUNTS, 1990-91 

National Museums of Canada — Continued 



-■■ii*?''^' i < •.K-ii,-i^ 



AUDITOR'S REPORT 

TO THE MINISTER OF COMMUNICATIONS 

I have examined the balance sheet of the National Museums of 
Canada as at June 30, 1990 and the statements of operations, equity 
and changes in financial position for the three months then ended. 
My examination was made in accordance with generally accepted 
auditing standards, and accordingly included such tests and other 
procedures as I considered necessary in the circumstances. 

In my opinion, these financial statements present fairly the 
financial position of the Corporation as at June 30, 1990 and the 
results of its operations and the changes in its financial position for 
the three months then ended in accordance with the accounting 
policies set out in Note 2 to the financial statements applied on a 
basis consistent with that of the preceding year. 

Raymond Dubois, FCA 

Deputy Auditor General 

for the Auditor General of Canada 

Ottawa, Canada 
February 8, 1991 



BALANCE SHEET AS AT JUNE 30, 1990 
(in thousands of dollars) 



ASSETS 


June 30, 
1990 


March 31, 
1990 


Current 

Deposit with Receiver General for Canada 

Accounts receivable 

Inventories (Note 4) 


18,251 
1,051 
3,229 

22,531 

4,795 

1 

22,628 


24,884 

872 

2,739 


Trust account (Schedule 1) 


28,495 
4,582 


Collections 

Property and equipment (Note 5) 


1 
22,952 



LIABILITIES AND EQUITY 

Current 
Accounts payable and accrued liabilities 
Due to Government departments and 

Crown corporations 

Deferred parliamentary appropriation 

(Note 6) 

Current portion of accrued employee 

termination benefits 

Accrued employee termination benefits . . . 

Trust account (Schedule 1 ) 

Equity 



June 30, 


March 31, 


1990 


1990 


13,374 


13.134 


7,057 


12,439 


1,259 


1,956 


700 


719 


22,390 


28.248 


4,331 


4,132 


4,795 


4,582 


18,439 


19,068 



49,955 



56,030 



49,955 



56,030 



Approved by: 

JOHN EDWARDS 

Secretary -General 

JOE GEURTS 
Comptroller 



2 . 36 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



National Museums of Canada — Continued 

STATEMENT OF OPERATIONS 

FOR THE THREE MONTHS ENDED JUNE 30, 1990 

(in thousands of dollars) 



STATEMENT OF CHANGES IN FINANCIAL POSITION 
FOR THE THREE MONTHS ENDED JUNE 30, 1990 
(in thousands of dollars) 



Expenses 

Operating (Schedule 2) 

Purchase of objects for the collections of 
the Corporation (Note 6) 

Revenue 

Cost of operations , 

Financed by: 
Parliamentary appropriations 

Operating expenditures (Note 7) 

Capital (Note 7) 

Statutory — Contributions to employee 
l>enefit plans 

Services provided without charge by 
Government departments (Note 8) . . . . 

Excess of financing over cost of 
operations , 



3 months 

ended 

June 30, 

1990 


Year 

ended 

March 31, 

1990 


33,450 
1,398 


154,426 

3,685 


34,848 
2,519 


158,111 

7,275 


32,329 


150,836 


22,537 
763 

1,699 


81,866 

33,587 

6,222 


24,999 
9,437 


121,675 
37,055 


34,436 


158,730 



2,107 



7,894 



Operating activities: 

Cost of operations , 

Items not affecting funds 

Amortization , 

Services provided without charge by 
Government departments 

Employee termination benefits 

Decrease in operating components of 

working capital 

Revenue transferred to Receiver General 

for Canada 

Funds applied to op)erating 
activities 

Investing activities: 
Purchase of property and equipment 

Financing activities: 
Parliamentary appropriations 

Decrease in the deposit with Receiver General 

for Canada 

Deposit at beginning of the year 

Deposit at end of the year 



3 months 


Year 


ended 


ended 


June 30, 


March 31, 


1990 


1990 


(32,329) 


(150,836) 


1,229 


4,956 


9,437 


37,055 


199 


305 


(6,527) 


(9,913) 


(2,736) 


(6,750) 


(30,727) 


(125,183) 


(905) 


(5,791) 


24,999 


121,675 


(6,633) 


(9,299) 


24,884 


34,183 



18,251 



24,884 



STATEMENT OF EQUITY 

FOR THE THREE MONTHS ENDED JUNE 30, 1990 

(in thousands of dollars) 



Balance at beginning of the year 

Excess of financing over cost of 

operations 

Revenue transferred to Receiver General 

for Canada 

Fixed assets written off or transferred . . 

Balance at end of the year 



3 months 


Year 


ended 


ended 


June 30, 


March 31, 


1990 


1990 


19,068 


20,246 


2,107 


7,894 


(2,736) 


(6,750) 




(2,322) 



18,439 



19,068 



NOTES TO FINANCIAL STATEMENTS 
JUNE 30, 1990 

1. Authority, objective and operations 

The National Museums of Canada was established by the 
National Museums Act in 1968 and is a departmental corpo- 
ration named in Schedule II to the Financial Administration 
Act. 

The Corporation's objective is to demonstrate, and to assist 
others to demonstrate, the products of nature and culture, with 
particular but not exclusive reference to Canada, so as to 
increase interest in and to disseminate knowledge of Canada's 
natural and cultural legacy for the enrichment of present and 
future generations. 

The Corporation's operations comprise the National Gallery 
of Canada, the Canadian Museum of Civilization, the National 
Museum of Natural Sciences, the National Museum of Science 
and Technology, Corporate Management and Corporate Ser- 



''M'.i 



'm?. 



On January 30, 1990, the Museums Act received Royal As- 
sents, whereby the operations of the Corporations to be 
transferred to four newly created Crown corporations (Na- 
tional Gallery of Canada, National Museum of Science and 
Technology, Canadian Museum of Civilization and Canadian 
Museum of Nature) listed in Part I of Schedule III of the 
Financial Administration Act. On June 28, 1990 the Governor 
in Council fixed July 1, 1990 as the day on which the said Act 
shall come into force. Under the new Act, the Corporation has 
ceased its operations on June 30, 1990. 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2.37 



PUBLIC ACCOUNTS, 1990-91 

National Museums of Canada — Continued 



J- l*'.i' iV 



■- » elf. 



NOTES TO FINANCIAL STATEMENTS 
JUNE 30, \990— Continued 

2. Accounting policies 

(a) Basis of accounting 

Expenses and revenue are accounted for using the accrual 
basis of accounting, except for refunds of previous years' 
expenditure and the trust account which are recorded on a 
cash basis. Parliamentary appropriations are recorded in 
the year to which they apply. 

(b) Inventories 

Inventories are valued at the lower of cost and net realiza- 
ble value, except for the cost of books and pamphlets 
which is written down on a straight-line basis over a 
five-year period to take into account obsolescence. 

(c) Property and equipment 

Property and equipment are carried at cost and depreciated 
using the straight-line method over their estimated useful 
lives as follows: 



Equipment 
Building renovations 
Office furniture 



5 to 12 years 

25 years 

5 to 10 years 



Expenses related to the design and development of exhib- 
its, and the fit-up of new accommodations excluding 
property and equipment, are charged to operations in the 
year they occur. 

(d) Collections 

Collections constitute the major portion of the Corpo- 
ration's assets but are shown at a nominal value of $1,000 
on the balance sheet because of the practical difficulties 
in reflecting them at a meaningful value. Objects pur- 
chased for the collections of the Corporation are recorded 
as expenses in the year of acquisition. Objects donated to 
the Corporation are not recorded in the books of accounts. 



lO.. 



(e) Services provided without charge 

Amounts for services provided without charge by Govern- 
ment departments are included in operating expenses. 

(f) Pension plan 

The employees of the Corporation participate in the Public 
Service Superannuation Plan administered by the Govern- 
ment of Canada. The employees and the Corporation 
contribute equally to the cost of the Plan. This contribu- 
tion represents the total liability of the Corporation. 
Contributions in respect of current service are expensed 
during the year in which services are rendered. With re- 
spect to admissible past service, contributions are 
expensed when paid; the terms of payment are set by the 
applicable purchase conditions. 

(g) Publishing and boutiques operations 

Operating expenses of publishing and boutiques, includ- 
ing costs relating to personnel, travel, transportation, 
advertising, building maintenance, rent and utilities, are 
included in operating expenses. 

(h) Employee termination benefits 

On termination of employment, employees of the Corpo- 
ration are entitled to certain benefits provided for under 
their collective agreement and their conditions of employ- 
ment. The cost of these benefits is expensed in the year in 
which they are earned. 

Transfer to new Corporations 

On July 1, 1990, pursuant to the Museums Act, the National 
Gallery of Canada, the Canadian Museum of Civilization, the 
Canadian Museum of Nature, and the National Museum of 
Science and Technology, were established as Crown corpo- 
rations listed in Part I of Schedule III to the Financial 
Administration Act. 

The assets, liabilities and equity of the National Museums of 
Canada at June 30, 1990 were transferred to the four new 
Corporations as follows: 



Assets 

Current assets 

Trust account 

Collections (Note 2d) 

Property and equipment 

Total assets 

Liabilities 

Current liabilities 

Accrued employee termination benefits 
Trust accounts 

Equity 

Total liabilities and equity 



National 
Gallery 

of 
Canada 



Canadian 

Museum 

of 

Civilization 



Canadian 
Museum 

of 
Nature 



National 
Museum 

of Science 
and 

Technology 



National 
Museums 

of 
Canada 



6,590 

2,574 

1 

6,220 


(i 

11,450 
1,289 

11,861 


n thousands of dollars) 

2,436 
509 

1,854 


2,055 
423 

2,693 


22,531 

4,795 

1 

22,628 


15,385 


24,600 


4,799 


5,171 


49,955 


5,328 

955 

2,574 


11,699 
1,561 
1,289 


3.002 

1,080 

509 


2,361 
735 
423 


22,390 
4,331 
4,795 


8,857 
6,528 


14,549 
10,051 


4,591 
208 


3,519 
1,652 


31,516 
18.439 


15,385 


24.600 


4,799 


5,171 


49.955 



2 . 38 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



National Museums of Canada — Continued 



>~fthi 



NOTES TO FINANCIAL STATEMENTS 
JUNE 30, 1990— Continued 

4. Inventories 





June 30, March 31, 
1990 1990 


Books, pamphlets, replicas and other 

materials 

Publications in process 


(in thousands of dollars) 

2,815 2,400 
414 339 



3,229 



2,739 



5. Property and equipment 





June 30, 




March 31, 




1990 




1990 




Accumu- 


Net 


Net 




lated 


book 


book 


Cost 


amortization 


value 


value 



(in thousands of dollars) 



Building renova- 
tions 

Equipment 

Office furniture . 



6,418 
19,214 
11,199 



347 
8,782 
5,074 



6,071 
10,432 
6,125 



5,994 
10,916 
6,042 



36,831 



14,203 



22,628 



22,952 



7. Parliamentary appropriations 



Department of 
Communications 

Vote 75 

Vote 80 

Deferred from the 

previous year .... 
Supplemented by 
Treasury Board 
Vote 5 

Transferred to votes 
for new Corpora- 
tions 

Amount lapsed .... 

Amount deferred . . 

Amount used 



Operating expenditures 



Capital 



3 months Year 

ended ended 

June 30, March 31, 

1990 1990 



3 months Year 

ended ended 

June 30, March 31, 

1990 1990 



(in thousands of dollars) 



90,704 84,062 



1,956 1,651 



7,670 37,123 



4,233 



92,660 89,946 



7,670 37,123 



(68,864) (6,907) 

(6,124) (3,536) 

(1,259) (1,956) 



22,537 81,866 



763 33,587 



6. Objects for the collections of the Corporation 



3 months Year 

ended ended 

June 30, March 31, 

1990 1990 

(in thousands of dollars) 



Parliamentary appropriation deferred from 
the previous year 

Parliamentary appropriation received 

Less: transferred to votes for new 

Corporations 



Purchase of objects for the collections 
of the Corporation 

National Gallery of Canada 

Canadian Museum of Civilization . . . 
National Museum of Natural Sciences 
National Museum of Science and 
Technology 

Parliamentary appropriation deferred . . 



1,956 



1,651 



3,990 
3,289 


3,990 


701 


3,990 


2.657 


5,641 


337 
228 
786 

47 


3.011 

513 

78 

83 


1,398 


3,685 


1,259 


1,956 



The amount deferred of $1,259,000 represents the funds 
available for the purchase of objects for the collections of the 
Corporation until the end 1990-91, from Vote 75 in 1989-90. 

8. Services provided without charge by Government departments 



3 months 


Year 


ended 


ended 


June 30, 


March 31, 


1990 


1990 


(in thousands of dollars) 


8,974 


35,700 


416 


1,196 


25 


106 


22 


53 


9,437 


37,055 



Accommodation 

Employee insurance premiums 

Accounting and cheque issue service 
Employee compensation payments . . 



9. Purchase of a major collection 

In 1987-88, the National Museum of Natural Sciences en- 
tered into a number of agreements to purchase a privately-held 
mineralogical collection. The potential total cost of the project 
including the cost of the collection, the services of profes- 
sional fund-raisers, acession and exhibition costs could reach 
$7,000,000 over a period of three years if all purchase options 
are exercised. As at June 30, 1990, the cumulative expenditures 
associated with the project totalled $5,102,026 ($3,472,447 as 
at March 31, 1990). 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 



39 



PUBLIC ACCOUNTS, 1990-91 

National Museums of Canada — Concluded 



\mtmnf^ ifrf»a« 



NOTES TO FINANCIAL STATEMENTS 
JUNE 30, \990— Concluded 

10. Commitments . . 

In addition to the agreements mentioned in Note 9, at June 
30, 1990, the Corporation had entered into various agreements 
for protection services and long term operating lease of the 
Canadien Museum of Contemporary Photography by the Na- 
tional Gallery of Canada. The future minimum payments 
required by museums are as follows: 

National 

National Canadian Canadian Museum National 

Gallery Museum Museum of Science Museums 
,^v of of of and of 

Canada Civilization Nature Technology Canada 



(in thousands of dollars) 



1990-91 ... 


4,259 


1,397 


653 


1991-92 ... 


1,200 


47 


384 


1992-93 ... 


257 




288 


1993 and .. 








later 


12,930 







601 



6,910 

1,631 

545 

12,930 



18,646 



1,444 



1,325 



601 



22,016 



SCHEDULE OF TRUST ACCOUNT 

FOR THE THREE MONTHS ENDED JUNE 30, 1990 



(in thousands of dollars) 



SCHEDULE 1 



3 months Year 

ended ended 

June 30, March 31, 

1990 1990 



Receipts 

Gifts and bequests 

Grants under Section 29 of the 

Cultural Property Export and 

Import Act 

Interest income 

Disbursements 
Purchase of objects for the collections 

of the Corporation 

Other 

Excess of receipts over disbursements 

Balance at beginning of the year 

Balance at end of the year, represented by 
deposit with Receiver General for Canada 



983 



133 



2,638 



379 
416 



1,116 



3,433 



903 


628 
600 


903 


1,228 


213 
4,582 


2,205 
2,377 



SCHEDULE OF OPERATING EXPENSES 

FOR THE THREE MONTHS ENDED JUNE 30, 1990 



(in thousands of dollars) 



SCHEDULE 2 



3 months 
ended 

June 30, 
1990 



Year 

ended 

March 3 1 , 

1990 



Personnel costs 

Accommodation 

Professional and special services . . . . 

Protective services 

Amortization 

Travel 

Office supplies and equipment 

Advertising 

Materials and supplies 

Repairs and upkeep of equipment . . . 

Publications 

Purchase of books 

Rentals 

Freight, express and cartage 

Communications 

Miscellaneous 

Postage 

Design and display 

Accounting and cheque issue service 
Publishing and boutiques — (Profit) 
(Schedule 3) 



15,070 


58,558 


8,974 


35,700 


2,379 


17.272 


2,303 


8,748 


1,229 


4,956 


629 


1,799 


506 


3,023 


500 


1,043 


470 


1,983 


464 


17,110 


230 


1,169 


204 


580 


189 


687 


154 


560 


143 


774 


123 


131 


116 


436 


105 


708 


25 


106 


(363) 


(917) 



33,450 



154,426 



SCHEDULE OF PUBLISHING AND BOUTIQUES 

OPERATIONS 

FOR THE THREE MONTHS ENDED JUNE 30, 1990 



(in thousands of dollars) 



SCHEDULE 3 



3 months Year 

ended ended 

June 30, March 31, 

1990 1990 



4,795 



4,582 



Sales 
Boutiques . 
Publishing 

Cost of sales 
Boutiques . 
Publishing 

Profit 



894 
106 


3,145 
557 


1,000 


3,702 


448 
189 


2,011 
774 


637 


2,785 



363 



917 



2 . 40 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



National Research Council of Canada 



PUBLIC ACCOUNTS, 1990-91 



MANAGEMENT REPORT 

We have prepared the accompanying financial statement of the 
National Research Council of Canada in accordance with the 
reporting requirements and standards of the Receiver General for 
Canada. The primary responsibility for the integrity and objectivity 
of data in this financial statement rests with the management of the 
Corporation. 

This financial statement was prepared in accordance with the 
accounting policies set out in Note 2, on a basis consistent with that 
of the preceding year. Some of the information included in this 
financial statement is based on management's best estimates and 
judgements and gives due consideration to materiality. To fulfill its 
reporting responsibility, the Corporation maintains a set of accounts 
which provides a centralized record of the Corporation's financial 
transactions. Financial information contained in the departmental 
statements and elsewhere in the Public Accounts is consistent with 
that in the financial statement, unless indicated otherwise. 

The Corporation's Finance and Informatics Services develops 
and disseminates financial management and accounting policies, 
and issues directives which maintain standards of accounting and 
financial management. The Corporation maintains systems of 
financial management and internal control. Transactions are 
executed in accordance with prescribed regulations, within 
parliamentary authorities, and are properly recorded to maintain 
accountability of Government funds and to safeguard the 
Corporation's assets. Financial management and internal control 
systems are augmented by the maintenance of internal audit 
programs. The Corporation also seeks to assure the objectivity and 
integrity of data in its financial statement by the careful selection, 
training and development of qualified staff, by organizational 
arrangements that provide appropriate divisions of responsibility, 
and by communications programs aimed at ensuring that its 
regulations, policies, standards and managerial authorities are 
understood throughout the organization. 

The Corporation's accounting and reporting systems are under 
constant review and upgrading. The Finance and Informatics 
Services has taken advantage of the latest in computer technology 
to develop a Council wide "End User Reporting System" and a 
comprehensive "Physical Assets Management System". The asset 
system offers the Council better control and tracking of its assets 
and both systems provide for flexible and timely management 
reports. In addition for 1991-92, a Project and Resource 
Management System is being implemented to assist in the 
management of projects and the related resources. 

The Corporation is continuing with its many cash management 
initiatives. Extensive use is being made of travel cards, travellers 
cheques and other cost cutting measures such as discount fares and 
frequent flyer programs. The Council is also using credit cards as a 
means of making small purchases and has established a Cost 
Accounting Unit to assist management in matters of revenue 
generation, fee setting, costing and contracting-in. 

Approved by: 

PIERRE O. PERRON 
President 

M. K. PAWLOWSKI 

Senior full-time financial officer 

July 19, 1991 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Expenditure 
Grants and contributions 
Grants 
Grant to Carleton University for 

particle physics research 6,000,000 

Grants to municipalities in accordance 

with the Municipal Grants Act 3,682,000 3,282,000 

International affiliations 727,836 580,517 

10,409,836 3,862,517 
Contributions 

Assistance to industry 64,454,789 72,632,053 

TRIUMF project 26,509,985 26,509,972 

Biotechnology Research Program 3,900,540 4,810,213 

Canada's share of the costs of the 

Canada-France-Hawaii Telescope 

Corporation 3,541 ,366 2,699,694 

James Clerk Maxwell Telescope 2,224, 1 83 1 ,970.85 1 

Queen's University — Sudbury Neutrino 

Observatory 2,200,000 1,917.720 

Contribution to Europian Space Agency — 

Hermes Program 1,420,002 1,387,174 

Other 1,596,360 594,500 

National Optics Institute 689,123 

116,257.061 117.073.817 
Capital 

Space Science Program and Space Station . . 1 12,629,565 80,907,93 1 

Minor capital expenditures 20,290,494 22,439.838 

Major Capital Replacement Program 9.330.595 12,582.096 

Other 2,885,877 4,213,030 

Biotechnology Research Institute 583,513 

145,136,531 120,726,408 
Ojjerations 

Salaries and employee benefits 172,124,321 160,524.882 

Termination benefits 15,980,060 2.394.441 

Utilities, materials and supplies 40,057,621 41,368,647 

Rentals 32,031,989 28,749,089 

Professional and special services 16,471,075 18,266.218 

Transportation and communications 9,672,491 9,851,940 

Information 4,226.443 5,021,136 

Other 71.061 (33,950) 

290,635,061 266,142,403 
Administration 

Salaries and employee benefits 27,38 1 .904 25,909,070 

Termination benefits 2,205.062 585.5 10 

Utilities, materials and supplies 9,518,025 9,440,564 

Rentals 7,550,822 5.041.376 

Transportation and communications 6.364,1 16 5.770,325 

Professional and special services 5.520.418 3,725,408 

Information 863.329 690,750 

Other 49,439 21,187 

59,453,115 51.184.190 



611,481,768 555,126,818 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2 .41 



PUBLIC ACCOUNTS, 1990-91 

National Research Council of Canada — Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, \99\— Concluded 

1991 1990 

$ $ 

Revenue 
Revenue credited to the vote 

Service fees 17,128,171 17,062,369* 

Sales of publications 6,856,238 4,409,062* 

Other 2,243,866 1,214,087* 

26,228,275 22,685,518 
Non-tax revenue 

Refunds of previous years' expenditures 1,720,815 992,767 

Other 43,157 27,524 

27,992.247 23.705,809 

Net cost of operations 583,489.521 531.421.009 

The accompanying notes are an integral part of this financial statement. 
*Amends reporting in previous year's Public Accounts. 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31. 1991 

1. Authority and purpose 

The National Research Council of Canada was established 
under the National Research Council Act 1966-67 and is a 
departmental corporation named in Schedule II to the Finan- 
cial Administration Act. The objectives of the Council are to 
create, acquire and promote the application of scientific and 
engineering knowledge to meet Canadian needs for economic, 
regional and social development and to promote and provide 
for the use of scientific and technical information by the 
people and Government of Canada to meet Canadian needs for 
economic, regional and social development. The Council's 
operating, capital and grant expenditures are funded through 
budgetary lapsing appropriations and revenue credited to vote. 
Employee benefits are authorized by a statutory authority. 

2. Significant accounting policies 

The statement of operations has been prepared using the 
following accounting policies: 

(a) Expenditure recognition 

All expenditure is recorded on the accrual basis, in accor- 
dance with the Government's PAYE accounting policy, 
with the exception of termination benefits and vacation 
pay which are recorded on the cash basis. 

(b) Revenue recognition 

Revenue is recorded on a cash receipts basis in accordance 
with the Government's accounting policies. 

(c) Capital purchases 

Acquisitions of capital assets are charged to operating 
expenditure in the year of purchase. 



(d) Estimates of amounts for services provided without charge 
from Government departments are included in 
expenditures. 

(e) Refunds of previous years' expenditure 

Refunds of previous years' expenditure are recorded as 
revenue when received and are not deducted from expen- 
ditures. 



3. Parliamentary appropriations 



1991 



1990 



Gross 



Credits 



Net 



Net 



Vote 60 316.907,076 25,617,275 291,289.801 242.680,001 

Lapsed 25,955,900 25,955.900 351,926 

290,951,176 25,617.275 265,333,901 242.328.075 

Vote 65 166.788.000 611.000 166.177,000 122,468,000 

Lapsed 21,651,469 21.651,469 2.717,592 

145.136,531 611,000 144.525,531 119,750.408 

Vote 70 123,821,001 123,821,001121,831.000 

Lapsed 7,563,940 7,563,940 4,757.183 



116.257,061 



116,257,061 117,073,817 



Statutory 
contributions 
to employee 
benefits 



25,889,000 



25,889,000 23,934,000 



Total use of 
appropriations . . . 

Add: services 
provided with- 
out charge by 
the Council and 
other Govern- 
ment departments 

Less: non-tax 
revenue 

Net cost of 
operations 



578,233,768 26,228,275 552,005,493 503,086,300 



33,248.000 33.248,000 29,355,000 
1,763.973 1,763,973 1,020.291 

611,481,768 27,992,248 583,489,520 531,421,009 



4. Accounts receivable 

At year end, accounts receivable from the provision of ser- 
vices and sales of publications are as follows: 



1991 



1990 



Current: 

Outside parties 

Government of Canada 



3,259,692 
117,635 



2,195,142 
323,833 



3,377,327 2,518,975 



2 . 42 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



National Research Council of Canada — Concluded 



PUBLIC ACCOUNTS, 1990-91 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991— Concluded 

5. Trust accounts 

The Council keeps in trust monies received from organi- 
zations to cover expenditures made on their behalf. 



f\ '.^' 



1991 



1990 



(i7 



Balance, beginning of year 1,656,851 836,046 

Payments made 1,918,580 917,903 

Monies received 3,059,928 1,738,708 

Balance, end of year 2,798,199 1,656,851 



6. Contingent liabilities 

In connection with its operations the Council is a defendant 
in certain cases of litigation. It is estimated that pending and 
threatened litigation amount to $11,579,000. 

7. Contractual obligations 

The Corporation has commenced capital expenditure pro- 
grams aggregating $27,548,500 ($7,273,500 in 1991-92, 
$8,550,000 in 1992-93 and $6,269,000 in 1993-94) for the 
modernization and extension to its laboratories and modern- 
ization of its equipment. To March 31, 1991 the Corporation 
has spent $5,456,000 on the programs. The Corporation has 
also entered into a contract for the Canadian Space Station 
Program, Phase C2-B worth $205,510,520 of which 
$80,073,889 was spent in 1990-91, $116,300,000 in 1991-92 
and $9,136,631 in 1992-93. 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2.43 



PUBLIC ACCOUNTS, 1990-91 

Natural Sciences and Engineering Research Council 



i«.>fMh-. ) •i-VTt.f 



MANAGEMENT REPORT 

We have prepared the accompanying financial statement of the 
Natural Sciences and Engineering Research Council in accordance 
with the reporting requirements and standards of the Receiver 
General for Canada. The primary responsibility for the integrity and 
objectivity of data in this financial statement rests with the 
management of the Council. 

This financial statement was prepared in accordance with the 
significant accounting policies set out in Note 2, on a basis 
consistent with that of the preceding year. Some of the information 
included in the financial statement is based on management's best 
estimates and judgements and gives due consideration to 
materiality. To fulfill this reporting responsibility, the Council 
maintains a set of accounts which provides a centralized record of 
the Council's financial transactions. Financial information 
contained in the ministerial statements and elsewhere in the Public 
Accounts is consistent with that in this financial statement unless 
indicated otherwise. 

The Council's Directorate of finance and administration develops 
and disseminates financial management and accounting policies, 
and issues directives which maintain standards of accounting and 
financial management. The Council maintains systems of financial 
management and internal control. Transactions are executed in 
accordance with prescribed regulations, within parliamentary 
authorities, and are properly recorded to maintain accountability of 
Government funds and safeguard the Council's assets. Financial 
management and internal control systems are augmented by the 
maintenance of internal audit programs. The Council also seeks to 
assure the objectivity and integrity of data in its financial 
statements by the careful selection, training and development of 
qualified staff, by organizational arrangements that provide 
appropriate divisions of responsibility, and by communication 
programs aimed at ensuring that its regulations, policies, standards 
and managerial authorities are understood throughout the 
organization. 

This statement of operations has been audited by the Auditor 
General, his role being to express an informed opinion as to whether 
the Council's statement of operations, considered in its entirety, 
presents fairly, in conformity with stated accounting policies, the 
Council's financial transactions. 

The accounting system and financial statement of the Council 
have evolved over the years to meet the changes in the structure of 
the grants and scholarships programs and to give improved 
reporting and control of expenditures relating to those programs. 

Approved by: 

FRED TURNER 

Comptroller, Corporate Systems and Services 
(Senior full-time financial officer) 

A. MOLINO 

Director General of Corporate Systems and Services and Treasurer 

(Senior financial officer) 

June 21, 1991 



AUDITOR'S REPORT " i. 

TO THE NATURAL SCIENCES AND 
ENGINEERING RESEARCH COUNCIL 

AND THE >f. 

MINISTER FOR SCIENCE 

I have audited the statement of operations of the Natural Sciences 
and Engineering Research Council for the year ended March 31, 
1991. This financial statement is the responsibility of the Council's 
management. My responsibility is to express an opinion on this 
financial statement based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of operations of the Council for the 
year ended March 31, 1991 in accordance with the accounting 
policies set out in Note 2 to the financial statement. 

Raymond Dubois, FCA 

. -: < Deputy Auditor General 

•' for the Auditor General of Canada 

Ottawa, Canada 
June 19, 1991 



2 . 44 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



Natural Sciences and Engineering Research Council — 

Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Expenditure 
Grants and scholarships (Schedule I) 

Research base 262,083,749 239,408,571 

Scholarships and international programs .... 65,905,419 62,758,218 

Targeted research 78,367,832 72,183,21 1 

Networks of centres of excellence 42,475,000 1 ,000,000 

448,832,000 375,350,00 
Operating 
General administration 

Salaries 7,943,733 7,1 13,298 

Employee benefits 1,202,000 1,065,000 

Termination benefits 106,972 47,522 

9,252,705 8,225,820 

Professional and special services 1,901,499 1,972,571 

Accommodation, administrative and 

other services provided v^ithout 

charge by Government departments 

and agencies 1,643,429 1,520,570 

Computer, furniture and other equipment . . 1,108,758 780,148 

Information 953,891 962,576 

Travel, transportation and communications 848,790 856,043 

Rentals 406,027 418,908 

Office supplies 265,491 256,519 

Equipment repair and maintenance 256,336 46 1 ,5 1 2 

16,636,926 15,454,667 
Council and its committees 

Travel, transportation and communications 1,616,218 1,751,308 
Honoraria, professional and special 

services 715,560 798,847 

Office supplies, rentals and information ... 85,063 160,414 

2,416,841 2,710,569 

" ' - 19.053.767 18,165,236 

467,885,767 393,515.236 

Revenue 
Non-tax revenue 

Refunds of previous years' expenditure 478,087 915,464 

Miscellaneous 208 562 

478,295 916,026 

Netcostofoperations(Note3) 467,407.472 392,599,210 

The accompanying notes and schedules are an integral part of this statement. 

Approved by the Council: 

P. MORAND 

President 

A. MOLINO 

Director General of Corporate Systems and Services and Treasurer 



PUBLIC ACCOUNTS, 1990-91 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991 

1. Authority and objective 

The Council was established in 1978 by the Natural Sciences 
and Engineering Research Council Act, and is a departmental 
corporation named in Schedule II to the Financial Administra- 
tion Act. Its objective is to promote and support both research 
and the provision of highly qualified personnel in the natural 
sciences and engineering. The Council's grants and scholar- 
ships and operating expenditures are funded by a budgetary 
lapsing authority. Employee benefits are authorized by a statu- 
tory authority. 

2. Significant accounting policies 

The statement of operations has been prepared using the 
following accounting policies: 

(a) Expenditure recognition 

Grants, scholarships, termination benefits and vacation pay 
are recorded on the cash basis. All other expenditure is 
recorded on the accrual basis, in accordance with the Gov- 
ernment's Payables at Year End accounting policy. 

(b) Capital purchases 

Acquisitions of capital assets are charged to operating 
expenditure in the year of purchase. 

(c) Services provided without charge 

Estimates of amounts for services provided without charge 
by Government departments and agencies are included in 
expenditures. 

(d) Refunds of previous years' expenditure 

Refunds of previous years' expenditure are recorded as 
revenue when received and are not deducted from expendi- 
ture. These funds are remitted to the Receiver General for 
Canada. 

(e) Contributions to the Public Service Superannuation Plan 

Employees are covered by the Public Service Superan- 
nuation Plan administered by the Government of Canada. 
Contributions to the Plan are required from both the em- 
ployee and the Council. Contributions with respect to 
current service are expensed in the current year. Contribu- 
tions with respect to past service benefits are expensed 
when paid, generally over the remaining service lives of 
the employees. 



FINANCIAL ST A TEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 



45 



i*. 



PUBLIC ACCOUNTS, 1990-91 



Natural Sciences and Engineering Research Council — 

Continued 



'\ ^'iW 



fb^K 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, \99\— Concluded 



3. Parliamentary appropriations 



Mii'- 



1991 



1990 



Industry, Science and Technology 
Operating expenditures: Vote 75 (Vote 80 

in 1990) 16,726,200 15,816,043 

Lapsed 517,862 236,377 

Grants: Vote 80 (Vote 85 in 1990) . . 
Lapsed 

Statutory contributions to employee 
benefit plans 

Total use of appropriations 466,242,338 391,994,666 

Add: services provided without charge 

by Government departments and 

agencies 1,643,429 1,520,570 

Less: non-tax revenue 478,295 916,026 

Net cost of operations 467,407,472 392,599,210 



16,208,338 


15,579,666 


448,832,000 


375,350,000 


448,832,000 


375,350,000 


1,202,000 


1,065,000 



4. Commitments 

As at year end, the Council had the following commitments 
in respect of grants and scholarships which have been ap- 
proved for payment in future years, subject to the provision of 
funds by Parliament and final approval by the Council: 

March 31 



1991 



1990 



(in millions of dollars) 



Year of payment 

1990-91 

1991-92 

1992-93 

1993-94 

1994-95 

1995-96 

1996-97 





404.2 


409.0 


228.2 


240.6 


122.2 


130.3 


47.7 


22.1 


8.3 


7.8 




4.2 





814.0 



810.6 



5. Grants, scholarships and other expenditures administered and 
disbursed for Government departments and agencies and 
organizations outside the Government 

Grants, scholarships and other expenditures administered 
and disbursed by the Council on behalf of Government depart- 
ments and agencies and organizations outside the Government, 
which are not included in the statement of operations, are 
detailed in Schedule II. Most of these disbursements are made 
by the Council from lapsing funds entrusted to it by Govern- 
ment departments and agencies. 



The Council held in trust for two organizations outside the 
Government (NATO and AECL) grants and scholarships funds. 



1991 



1990 



Balance, beginning of year 

Funds received 


$ 

337,847 

636,292 

22,276 

996,415 
727,180 

269,235 


$ 

517,860 
580,863 


Interest received 


54,287 


Less: disbursements 

Balance, end of year, represented by 
deposit with Receiver General 
for Canada 


1,153,010 
815,163 

337,847 







6. Gifts, donations and bequests 

This account records monies, securities or other property 
received by way of gift, bequest or otherwise as approved by 
the Council. Donations are received and funds are paid out 
subject to the terms upon which such monies are given, be- 
quested or otherwise made available to the Council. 



1991 



1990 



Balance, beginning of year , 

Less: disbursements , 

Balance, end of year, represented by 
deposit with Receiver General 
for Canada 



$ 


$ 


1,150 


18,472 


50 


17,322 



1,100 



1,150 



2 . 46 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



Natural Sciences and Engineering Research Council — 

Concluded 



SCHEDULE OF GRANTS AND SCHOLARSHIPS 
FOR THE YEAR ENDED MARCH 31, 1991 



SCHEDULE I 



1991 



1990 



Research base 

Operating grants 182,520,317 175,922,160 

Collaborative research initiatives 26,927,987 27,677,791 

Equipment grants 42,229,321 24,631,536 

General research grants 7,034,000 7,076,000 

Other general support 3,372,124 4,101,084 

262,083,749 239,408,571 

Scholarships and international programs 

Undergraduate research awards 7,310,151 5,887,440 

Postgraduate scholarships 38,267,603 38,161,568 

Research fellowships 18,184,697 17,521,234 

International programs 2,142,968 1,187,976 

Targeted research 

Strategic grants 

Research partnerships programs 

Networks of centres of excellence 

448,832,000 375,350,000 



65,905,419 


62,758,218 


41,264,025 
37,103,807 


40,479,753 
31,703,458 


78,367,832 


72,183,211 


42,475,000 


1,000,000 



,J^UJ«. 



SCHEDULE OF GRANTS, SCHOLARSHIPS AND OTHER 
EXPENDITURES ADMINISTERED AND DISBURSED FOR 
GOVERNMENT DEPARTMENTS AND AGENCIES AND 
ORGANIZATIONS OUTSIDE THE GOVERNMENT 
FOR THE YEAR ENDED MARCH 3 1 , 1 99 1 SCHEDULE II 



1991 



1990 



Visiting fellowships 
Energy, Mines and Resources Canada . . . 

Environment Canada 

National Research Council of Canada . . . 

Agriculture Canada 

Health and Welfare Canada 

Fisheries and Oceans 

Communications Canada 

National Defence 

Forestry Canada 

Atomic Energy of Canada Limited 

Canadian Museum of Nature 

Research Partnerships Programs 
R&D grants 

Agriculture Canada 

Forestry Canada 

Environment Canada 

NATO science fellowships 

North Atlantic Treaty Organization 

Industrial research chairs 

Environment Canada 

CIDA/NSERC research associateships 

Canadian International Development 

Agency 

Research Development Program 

Energy, Mines and Resources Canada . . . 
NATO Science committee meeting 

External Affairs and International 

Trade Canada 

Peer Review of Government Laboratories 

National Advisory Board on Science and 
Technology 



$ 


$ 


1,062,674 


1,099,340 


728,618 


751,824 


699,567 


802,838 


673,251 


762,911 


490,356 


310,112 


315,428 


503.006 


159,492 


107,626 


153,060 


182,282 


110,726 


16,650 


35,199 


68,633 


32,595 


10,483 



4,460,966 4,615,705 



830,174 


415,450 


346,130 




167,000 




1,343,304 


415,450 


691,981 


746,530 


419,013 


429,752 


279,827 


284,000 


70,000 


2,000 



16,097 



3,937 



116,336 



7.285,125 



6,609,773 



\ 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2 .47 



PUBLIC ACCOUNTS, 1990-91 

Science Council of Canada 



*»"Ayyhr. 



MANAGEMENT REPORT 

We have prepared the accompanying financial statement of the 
Science Council of Canada (hereafter called Council) in accordance 
with the reporting requirements and standards of the Receiver 
General for Canada. The primary responsibility for the integrity and 
objectivity of data in this financial statement rests with the 
management of the Council, which also ensures that the financial 
management system is efficient and free from bias. 

This financial statement was prepared in accordance with the 
stated accounting policies set out in Note 2, on a basis consistent 
with that of the preceding year. Some of the information included 
in the financial statement is based on management's best estimates 
and judgements and gives due consideration to materiality. To 
fulfill this reporting responsibility, the Council maintains a set of 
accounts which provides a centralized record of the Council's 
financial transactions. Financial information contained in the 
ministerial statements and elsewhere in the Public Accounts is 
consistent with this financial statement, unless indicated otherwise. 

The Council's directorate of financial services develops and 
disseminates financial management and accounting policies, and 
issues specific directives which maintain standards of accounting 
and financial management. The Council maintains systems of 
financial management and internal control at appropriate cost. 
Transactions are executed in accordance with prescribed 
regulations, within parliamentary authorities, and are properly 
recorded to maintain accountability of Government funds and 
safeguard the Council's assets. The Council also seeks to assure the 
objectivity and integrity of data in its financial statements by the 
careful selection, training and development of qualified staff, by 
organizational arrangements that provide appropriate divisions of 
responsibility, and by ensuring that its regulations, policies, 
standards and managerial authorities are understood throughout the 
organization. 

The statement of operations and the notes have been audited by 
the Auditor General, his role being to express an informed opinion 
as to whether the Council's financial statement, considered in its 
entirety, presents fairly, in conformity with stated accounting 
policies, the Council's financial transactions. 

The accounting system and financial statement of the Council 
have evolved over the years to meet changing conditions. Council 
is constantly reviewing its policies and practices in order to 
improve its standards of accounting and financial management. 

Approved by: 

EUGENE V. NYBERG 

Corporate Secretary 

JANET E. HALLIWELL 

Chairman 

June 17, 1991 



AUDITOR'S REPORT 

TO THE SCIENCE COUNCIL OF CANADA 

AND THE 
MINISTER FOR SCIENCE 

I have audited the statement of operations of the Science Council 
of Canada for the year ended March 31, 1991. This financial 
statement is the responsibility of the Council's management. My 
responsibility is to express an opinion on this financial statement 
based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of operations of the Council for the 
year ended March 31, 1991 in accordance with the accounting 
policies set out in Note 2 to the financial statement. 

^ Raymond Dubois, FCA 

- Deputy Auditor General 

for the Auditor General of Canada 

Ottawa, Canada 
May 24, 1991 



2 . 48 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



Science Council of Canada — Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



1991 



Expenditure 
Operations 

Salaries and employee benefits 1 

Employee termination benefits 

Professional and special services 

Accommodation 

Council members' travel 

Travel and transportation 

Publication of reports and studies 

Rental of equipment 

Utilities, materials and 

supplies 

Purchased repair and 

maintenance 

Telecommunications 

Furniture and equipment 

Administration 

Salaries and employee benefits 

Employee termination benefits 

Accommodation 

Travel 

Training and memberships 



Revenue 
Non-tax revenue 
Refunds of previous years' 
expenditure 

Net cost of operations (Note 3) 



58,393 



17,054 



1990 



764,550 


1.659,674 


5,175 




359,732 


251,780 


184,607 


175,246 


133,765 


173,177 


127,484 


142,019 


124,713 


156,154 


70,998 


29,199 



67,430 



57,578 


22,345 


51,179 


43,882 


43,970 


54,393 


2,982,144 


2,775,299 


411,369 


426,590 




46,897 


42,640 


53,335 


3,768 


4,014 


2,701 


1,115 


460,478 


531,951 



229 



3,425,568 3,307,021 



The accompanying notes are an integral part of this statement. 

Approved: 

EUGENE V. NYBERG 
Corporate Secretary 

JANET E. HALLIWELL 
Chairman 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991 

1. Authority and objective 

The Council was established in 1966 by the Science Council 
of Canada Act and is a departmental corporation named in 
Schedule \\ to the Financial Administration Act. The Council's 
operating expenditure is funded by a budgetary lapsing author- 
ity. Employee benefits are authorized by a statutory authority. 

The objective of the Council is to assess Canada's scientific 
and technological requirements, to increase public awareness 
of these requirements and of the interdependence of various 
groups in society in the development and use of science and 
technology, and to advise the Government on the best use of 
science and technology. 

2. Accounting policies 

(a) Expenditure recognition 

All expenditure is recorded on the accrual basis, in accor- 
dance with the Government's accounting policy, with the 
exception of termination benefits and vacation pay which 
are recorded on the cash basis. 

(b) Capital purchases 

Acquisitions of office furniture and equipment are charged 
to expenditure in the year of purchase. 

(c) Contributions to the Public Service Superannuation Plan 

Employees participate in the Public Service Superan- 
nuation Plan administered by the Government of Canada. 
The employees and the Council contribute equally to the 
cost of the Plan. Contributions by the Council are charged 
to expenditure on a current basis. 

(d) Services provided without charge 

Estimated amounts for services provided without charge 
by Government departments are included in expenditures. 

(e) Refunds of previous years' expenditure ' 

Refunds of previous years' expenditure are recorded as 
non-tax revenue when received and are not deducted from 
expenditure. These funds are remitted to the Receiver 
General for Canada. 

3. Parliamentary appropriations 



1991 



1990 



Industry, Science and Technology Canada 
Vote 85 (1990— Vote 90) 

Supplemented by Treasury Board 
Vote 5 

Lapsed 

Statutory contributions to employee 
benefit plans 

Total use of appropriations 

Add: services provided without charge 

by Government departments 

Less: non-tax revenue 

Net cost of operations 



$ 


$ 


2,931.000 


2,698,000 




72,000 


2,931,000 


2,770.000 


60,129 


331 


2,870,871 


2.769.669 


290,000 


270,000 


3,160,871 


3,039,669 


281.751 


267.581 


17,054 


229 


3,425,568 


3.307,021 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2 .49 



PUBLIC ACCOUNTS, 1990-91 

Science Council of Canada — Concluded 

NOTES TO THE STATEMENT OF OPERATIONS 

MARCH 31, 199\— Concluded ' . , 

4. Bequest 

The Council received a bequest to be used to promote the 
study of humanities, as the Council may see fit, and for educa- 
tional purposes generally. The transactions relating to this 
account, which are not included in the statement of operations, 
are as follows: 



>v -• i f .ku ) V^ ' M- 



1991 



1990 



Balance, beginning of year 

Add: interest received during the year 
Less: expenditure incurred during 

the year 

Balance, end of year, represented by 
deposit with Receiver General for 
Canada 



$ 


$ 


402,294 


408,287 


42,120 


44,761 


60,285 


50,754 



384,129 



402,294 



Amounts administered and disbursed for Government departments, 
agencies and organizations outside the Government 

Amounts administered and disbursed by the Council for 
Government departments, agencies and organizations outside 
the Government, which are not included in the statement of 
operations for the year ended March 31, 1991 are: 



1991 



1990 



Industry, Science and Technology Canada 
To conduct a sectoral R&D performance 

project 729,657 261,311 

To assist Council's intellectual property 

project 10,000 

Agriculture Canada "''■ 

To assist Council, in organizing a workshop ,•; 

with CAEFMS on sustainable 

agriculture 5,000 

Environment Canada ' 

To assist printing of Council's report 

"Water 2020" 3,000 

National Research Council of Canada 
To conduct a future study (NRC to 

the Year 2016) 109,112 

Government of Japan 
To conduct the Canada-Japan joint study 
of complementarity in science and 
technology 16,144 



737,657 



396,567 



Most of these disbursements are made by the Council from 
lapsing funds entrusted to it by Government departments and 
agencies. 



2 . 50 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES , 



Social Sciences and Humanities Research Council 



PUBLIC ACCOUNTS, 1990-91 



MANAGEMENT REPORT 

We have prepared the accompanying financial statement of the 
Social Sciences and Humanities Research Council in accordance 
with the reporting requirements and standards of the Receiver 
General for Canada. The primary responsibility for the integrity and 
objectivity of data in these financial statements rests with the 
management of the Council. In order to assure maximum objectivity 
and freedom from bias, the financial data contained in this financial 
statement has been examined by the audit and review committee of 
the Council. 

This financial statement was prepared in accordance with the 
stated accounting policies set out in Note 2, on a basis consistent 
with that of the preceding year. Some of the information included 
in the financial statement is based on management's best estimates 
and judgements and gives due consideration to materiality. To 
fulfill this reporting responsibility, the Council maintains a set of 
accounts which provides a centralized record of the Council's 
financial transactions. Financial information contained in the 
ministerial statements and elsewhere in the Public Accounts is 
consistent with this financial statement, unless indicated otherwise. 

The Council's Directorate of financial services develops and 
disseminates financial management and accounting policies, and 
issues specific directives which maintain standards of accounting 
and financial management. The Council maintains systems of 
financial management and internal control at appropriate cost. 
Transactions are executed in accordance with prescribed 
regulations, within parliamentary authorities, and are properly 
recorded to maintain accountability of Government funds and 
safeguard the Council's assets. Financial management and internal 
control systems are augmented by the maintenance of internal audit 
programs. The Council also seeks to assure the objectivity and 
integrity of data in its financial statements by the careful selection, 
training and development of qualified staff, by organizational 
arrangements that provide appropriate divisions of responsibility, 
and by communication programs aimed at ensuring that its 
regulations, policies, standards and managerial authorities are 
understood throughout the organization. 

This financial statement has been audited by the Auditor General, 
his role being to express an informed opinion as to whether the 
Council's financial statement, considered in its entirety, presents 
fairly, in conformity with stated accounting policies, the Council's 
financial transactions. 

PIERRE CHARTRAND 

for the Director 

Financial and Administrative Services 

July 11, 1991 



AUDITOR'S REPORT 

TO THE SOCIAL SCIENCES AND HUMANITIES RESEARCH COUNCIL 

AND THE 
SECRETARY OF STATE OF CANADA 

I have audited the statement of operations of the Social Sciences 
and Humanities Research Council for the year ended March 31, 
1991. This financial statement is the responsibility of the Council's 
management. My responsibility is to express an opinion on this 
financial statement based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of operations of the Council for the 
year ended March 31, 1991 in accordance with the accounting 
policies set out in Note 2 to the financial statement. 

5 Raymond Dubois, FCA 

Deputy Auditor General 

. . for the Auditor General of Canada 

Ottawa, Canada 
June 14, 1991 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 51 



PUBLIC ACCOUNTS, 1990-91 

Social Sciences and Humanities Research Council — 

Continued 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 

(in thousands of dollars) 

1991 1990 

Expenditure 
Grants 

Research grants 39,608 34,813 

Fellowships 23,810 20,269 

Strategic grants 10,155 9,395 

Research communication grants 6,078 6,107 

Negotiated grants 1,238 1,952 

Matching incentives (Note 4 (d)) 522 498 

International relations grants 475 1,275 

Special grants 137 246 

"Jules and Gabrielle L6ger" fellowship 25 25 

*(SeeNote3) 82,048* 74,580 

Operations 

Salaries and employee benefits 4,146 3,498 

Employee termination benefits 63 ■ 10% 

Acquisition of office furniture and 

equipment 715 519 

Accommodation 553 530 

Expenditure for Council and its committees . . 389 350 

Professional and special services 345 265 

Advertising and publication 235 1 16 

Communications and travel 204 194 

Material and supplies 144 138 

Repairs and maintenance 105 92 

Program evaluation 97 30 

Postage and freight 83 95 

Rental of facilities and equipment 47 62 

7,126 5,997 

Administration 

Salaries and employee benefits 1,665 1,274 

Employee termination benefits 43 

Acquisition of office furniture and 

equipment 292 192 

Accommodation 226 195 

Professional and special services 145 36 

Material and supplies 49 43 

Repairs and maintenance 43 34 

Communications and travel 36 34 

Postage and freight 34 35 

Rental of facilities and equipment 19 23 

Advertising and publication 9 8 

2,561 1,874 

91,735 82,451 

Non-tax revenue 

Refunds of previous years' expenditure 417 670 

Net cost of operations (Note 3) 91,318 81,781 

The accompanying notes are an integral part of this statement. 

Approved by the Council: 

PAULELEDUC 
President 

MONTAGUE DOYLE 

Director General, Administration 



.«:■'. >-'> j'ykis^r'^,-itr-- ';;v.4: iv^rynaia^ 3tek 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991 

1. Authority and objective 

The Council was established in 1977 by the Social Sciences 
and Humanities Research Council Act and is a departmental 
corporation named in Schedule II to the Financial Administra- 
tion Act. The objective of the Council is to promote and assist 
research and scholarship in the social sciences and humanities. 

The operating and grants expenditures are funded by budge- 
tary lapsing authorities. Employee benefit plans contributions 
are authorized by a statutory authority. 

2. Accounting policies 

The statement of operations has been prepared using the 
following accounting policies: 

(a) Expenditure recognition 

Grants are charged to expenditure when disbursed. Opera- 
ting expenditure is recorded on an accrual basis, in 
accordance with the Government's accounting policy, ex- 
cept for employee termination benefits and vacation pay 
which are recorded on the cash basis. 

(b) Capital purchases 

Acquisition of office furniture and equipment is recorded 
as operating expenditure in the year of purchase. 

(c) Services provided without charge by other departments 

Estimates of amounts for services provided without charge 
by Government departments are included in operating ex- 
penditure. 

(d) Refunds of previous years' expenditure 

Refunds of previous years' expenditure are recorded as 
revenue and are not deducted from expenditure. 

(e) Pension plan 

Employees participate in the Public Service Superan- 
nuation Plan administered by the Government of Canada. 
The employees and the Council contribute equally to the 
cost of the Plan. Council's contributions are charged to 
expenditure on a current basis. 

3. Parliamentary appropriations 

Parliamentary appropriations are recorded when used and 
any amount not used lapses in accordance with Section 44 of 
the Financial Administration Act. 



2 . 52 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



Social Sciences and Humanities Researcli Council — 

Continued 

NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991— Co/jnnuerf 






y-.'-i'!, ■ »> 



Appropriations are as follows: 



Grants 



Operating expenditures 



Secretary of State 
Main Estimates 

Vote 30 

Vote 35 

Supplementary Estimates (C) 

Transfer— Vote 35 to Vote 30 

Transfer from DIAND to SSHRC 

Transfer — Vote 30 to frozen allotment 

Allotment from Treasury Board — Vote 5 

Frozen allotment 

Contributions to employee benefit plans 

Amount lapsed 

Total use of SSHRC's appropriations 

Add: funding from other departments for Joint Initiatives 

Add: services provided without charge by Government departments 
Deduct: non-tax revenue 

Net cost of operations 



1991 



1990 



1991 



(in thousands of dollars) 



6,071 



1990 



5,702 



c.,j:»j 




693 


52 


(900) 


(415) 


900 


. . . .415 


100 




(27) 








389 


283 






27 








705 


600 



81,595 


74,580 


8,758 
(30) 


7,052 
(32) 


81,595 
453 


74,580 


8,728 


7,020 


82,048 


74,580 


8,728 
959 
(417) 


7,020 
851 
(670) 


82.048 


74,580 


9,270 


7,201 



4. Supplementary information 

(a) Accounts receivable 

Accounts receivable from award holders amounting to 
$170,000 (1990— $72,000) are not included in the state- 
ment of operations. 

(b) Queen's Fellowship Fund 

The Queen's Fellowship Fund consists of $250,000 which 
has been deposited in an interest bearing trust account. The 
interest earned is used for fellowships to graduate students 
in certain fields of Canadian studies. The operations of the 
Fund, which are not included in the statement of oper- 
ations, are as follows: 



1991 



1990 



Balance, beginning of year 

Add — Interest earned 

Deduct — Fellowships paid 

Balance, end of year, represented by 
deposits in the Consolidated Revenue 
Fund, in the name of the Council . . . 



(in 


thousands of dollars) 




260 


264 




30 


28 




(17) 


(32) 



273 



260 



(c) Special Trust Fund 

This trust fund was established for the receipt and disbur- 
sement of private donations for the purpose of special 
projects in the field of social sciences and humanities 
research activities. The operations of this special trust 
fund, which are not included in the statement of oper- 
ations, are as follows: 



1991 



1990 



(in thousands of dollars) 



Balance, beginning of year 

Add — Interest received 

Add — Donations received 

Deduct — Fellowships paid 

Balance, end of year, represented by 
deposits in the Consolidated Revenue 
Fund, in the name of the Council . . . 



(d) Matching grants: incentive payment 

The Government's objectives in introducing the matching 
policy are to increase, in partnership with the private 
sector, the level of funding for university research, and to 
encourage stronger research collaboration between the two 
sectors. 



.■ '. • " ■ 


« 75 

(25) 


7 


6 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2.53 



PUBLIC ACCOUNTS, 1990-91 

Social Sciences and Humanities Research Council — 

Concluded 

NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991— Concluded 



f-Vy '^ <i.j I'rJSf*^^ " 



><•>**. Wf 



'v. ■■Xj'rvi.,:^.::, 



When the matching funds policy was developed, the Social 
Sciences and Humanities Research Council indicated its 
intention to pay the universities an incentive based on the 
matching grants claimed by the Council. For 1990-91 these 
incentive payments to universities totalled $522,000 
($498,000 in 1989-90). 

5. Commitments 

Payment of grants and scholarships extending in future years 
are subject to the provision of funds by Parliament. Future 
years awards adjudicated prior to March 31, 1991 are payable 
as follows: 

(in millions 
of dollars) 



*-. 



1992 

1993 

Subsequent years 



81.6 
30.1 
13.9 



125.6 



VV'v 



■'■if 



2 . 54 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES i > 



¥ 



The Director, The Veterans' Land Act -: i ,( v / 



PUBLIC ACCOUNTS, 1990-91 



it' ■■'/.ivms' ■ 






•^,'- 



.i f • ■• ',, J ■ ■»,. ' ; 



THE DIRECTOR OF SOLDffiR SETTLEMENT IS A DEPARTMENTAL CORPORATION NAMED IN SCHEDULE II TO THE 

FINANCIAL ADMINISTRATION ACT. NO REVENUE AND EXPENDITURE HAVE BEEN INCURRED IN THIS FISCAL PERIOD AND 

AS A RESULT, NO FINANCIAL STATEMENTS HAVE BEEN PRODUCED FOR THE PUBLIC ACCOUNTS. 



t 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 55 



PUBLIC ACCOUNTS, 1990-91 

The National Battlefields Commission 



; ,; V Us\^„ <.'a«l^'1r>l'^/ -1, 



MANAGEMENT REPORT 

We have prepared the accompanying financial statement of The 
National Battlefields Commission in accordance with the reporting 
requirements and standards of the Receiver General for Canada. 
Management is responsible for the integrity and objectivity of the 
financial information in this report. The role of the commissioners 
is to ensure that management fulfills its duty regarding financial 
information and internal control. 

This financial statement was prepared according to the 
accounting policies set out in Note 2 on a basis consistent with that 
of the preceding period. Some of the information included in the 
financial statement is based on management's best estimates and 
judgements and gives due consideration to materiality. To fulfill its 
reporting responsibility management maintains a system of internal 
control to assure that the financial information is reliable and the 
assets are safeguarded. Transactions are executed in accordance 
with prescribed regulations, within parliamentary authorities, and 
are properly recorded to maintain accountability of Government 
funds. Financial information contained in the ministerial statements 
and elsewhere in the Public Accounts is consistent with that in this 
financial statement, unless indicated otherwise. The Corporation 
also seeks to assure the objectivity and integrity of data in its 
financial statements by the careful selection, training and 
development of qualified staff, by organizational arrangements that 
provide appropriate divisions of responsibility, and by 
communication programs aimed at ensuring that its regulations, 
policies, standards and managerial authorities are understood 
throughout the organization. 

The Auditor General performed an audit on the financial 
statement for the year ended March 31, 1 99 1 according to generally 
accepted auditing standards, his role being to express an informed 
opinion to see if the financial statement presents fairly the results 
of operations of The National Battlefields Commission for this 
period. 

The opinion of the Auditor General is attached. 

Approved by: 

JACQUES VILLENEUVE 
Chairman 

MICHEL LEULLIER 
Secretary 

June 19, 1991 



AUDITOR'S REPORT 

TO THE MINISTER OF THE ENVIRONMENT 

I have audited the statement of operations of The National 
Battlefields Commission for the year ended March 31, 1991. This 
financial statement is the responsibility of the Commission's 
management. My responsibility is to express an opinion on this 
financial statement based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting policies used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of the operations of the Commission 
for the year ended March 31, 1991 in accordance with the 
accounting policies set out in Note 2 to the statement of operations. 

Raymond Dubois, FCA 

Deputy Auditor General 

for the Auditor General of Canada 

Ottawa, Canada 
June 7, 1991 



2 . 56 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



► 



The National Battlefields Commission — Continued 



V";^.. 



PUBLIC ACCOUNTS, 1990-91 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 

1991 

s 

Expenditures 
Operations 

Salaries and benefits 973,196 

Employee termination Iwnefits 1,308 

Capital assets 460,339 

Capital assets provided without charge 

by a private sector organization 21,000 

Professional services 361,363 

Maintenance 200,490 

Utilities, materials and supplies 196,567 

Rentals 39,934 

Information 35,971 

Transportation and communications 34,963 

Administration 

Salaries and benefits 

Professional services 

Compensation for damage claims 

Employee termination benefits 

Accounting services provided without 
charge by a Government department . . 

Total expenditures 

Non-tax revenues 

Fines and penalties 15,934 

Parking 12,000 

Sale of equipment and supplies 2,126 

Rentals 1,100 

Miscellaneous 281 

31,441 

Net cost of operations (Note 3) 2,752,521 

The accompanying notes are an integral part of this statement. 

Approved by Management: 

MICHEL LEULLIER 
Secretary 

Approved by the Commission: 

JACQUES VILLENEUVE 
Chairman 



1990 



858,129 
22,237 
88.783 



232,097 
183,692 
155,782 
33,738 
43,481 
40,413 



2,325,131 


1,658,352 


293,035 
158,686 

1,332 
778 

5,000 


236,870 
72,778 
11,000 

4,800 


458,831 


325,448 


2,783,962 


1,983,800 



22,723 

1,206 
5,500 
8,537 



37,966 



1,945,834 



NOTES TO THE STATEMENT OF OPERATIONS 
MARCH 31, 1991 

1. Authority and objectives 

The Commission was established in 1908 under an Act re- 
specting The National Battlefields at Quebec for the purpose 
of acquiring, preserving and developing an historic battlefields 
park at Quebec. 

The Commission is a departmental corporation named in 
Schedule II to the Financial Administration Act. 

2. Significant accounting policies 

The statement of operations has been prepared in accordance 
with the following accounting policies: 

(a) Expenditures are recorded on an accrual basis, except for 
employee termination benefits and annual leaves which 
are accounted for when paid. 

(b) Acquisitions of capital assets, supplies and small tools are 
charged to operating expenditures in the year of purchase. 

(c) Expenditures include estimated amounts for services 
provided without charge by a Government department and 
for contributions to employee benefit plans funded by the 
statutory vote of the Parks Canada Program. They also 
include capital assets provided without charge by a private 
sector organization. 

(d) Revenues are recorded on a cash basis. 

(e) Contributions to the superannuation plan administered by 
the Government of Canada, in respect of current and 
admissible past services, are charged to expenditures when 
paid. All employees of the Commission participate in this 
plan. The employees and the Commission contribute 
equally to the cost of the plan. The contributions represent 
the total liability of the Commission under the plan. 

3. Parliamentary appropriation 



1991 



1990 



National Battlefields Commission — 
Operating expenditures 

Vote 30 

Lapsed 

Use of appropriation 

Add: contributions to employee benefit 
plans funded by the statutory 
vote of the Parks Canada 

Program 

services provided without charge 

by a Government department . . . 
capital assets provided without 
charge by a private sector 
organization 

Less: non-tax revenues 

Net cost of operations 



2,595,800 1,829,000 
5,838 

2,589,962 1.829.000 



168,000 


150,000 


5,000 


4,800 


21,000 




(31,441) 


(37,966) 


2,752,521 


1,945,834 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2.57 



PUBLIC ACCOUNTS, 1990-91 

The National Battlefields Commission — Concluded 

NOTES TO THE STATEMENT OF OPERATIONS 
UKRC\{'i\,\99\— Concluded 



4. Inventory 



■ A '^l 



(a) As at March 31, 1991, the supplies inventory held by the 
Commission was valued at $35,310 ($37,517 as at March 
31, 1990). The value of the inventory has been established 
using the weighted average cost method. 

(b) The Commission will publish a high quality book on the 
history of the Plains of Abraham; the total cost of this 
project is estimated at $314,000, of which $65,200 have 
been disbursed as at March 31, 1991. 

Capital assets . . * 

The cost of capital assets under the responsibility of the 
Commission is as follows: 



■if '....'"♦• I'.; 



It .p 

■ .'■■A . 



March 3 1 , 
1990 



Additions Disposals 



March 3 1 , 
1991 



Lands 724,710 

Roadways, 

driveways and 

landscaping 

Parking 

Buildings 

Interpretation centre 

in the Mus6e . . . 
Equipment 



724,710 



1,058,122 


152,731 




1,210,853 


94,313 


17,000 




111,313 


383,880 


61,369 




445,249 




150,000 




150,000 


1,062,815 


100,239 


10,554 


1,152,500 


3,323,840 


481,339 


10,554 


3,794,625 



6. Special land and historical object purchase fund 

Funds have been received from provincial and municipal 
governments and other administrations for the purpose of ac- 
quiring certain land and historical objects. These funds, 
together with revenue earned from the investment of such 
funds, are recorded in a special fund. As at March 31, 1991, 
the balance of this special fund amounts to $192,272 ($171,434 
as at March 31, 1990) and is on deposit with the Receiver 
General for Canada. Interest earned during the year then ended 
amounted to $19,218 ($16,951 in 1990). Donations received 
for this year were $1,620. 

7. Contractual obligation 

In the course of its activities, the Commission concluded 
many contracts. The related payments for 1991-92 amount to 
$730,100. 

8. Interpretation centre in the Mus6e du Quebec 

Under the terms of an agreement to be entered into with the 
Mus6e du Quebec, the Commission is arranging, at an esti- 
mated total cost of $1.6 million, an interpretation centre to be 
inaugurated in 1992. The agreement will be for an initial 
renewable term of fifteen years and will provide for reciprocal 
services of equal values. 



2 . 58 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



FINANCIAL STATEMENTS OF OTHER 
ENTITIES 

Agricultural Products Board 



*/ 



.'«;>.' 



MANAGEMENT REPORT 

The accompanying financial statements of the Agricultural 
Products Board, for the year ended March 31, 1990, and all the 
information in this annual report are the responsibility of 
management and have been approved by the Executive Board. We 
have prepared the accompanying financial statements in accordance 
with generally accepted accounting principles. Financial 
information presented elsewhere in the annual report is consistent 
with that contained in the financial statements. 

The APB maintains systems of financial management and internal 
control. Transactions are recorded in accordance with prescribed 
regulations, within parliamentary authorities, and are properly 
recorded to maintain accountability for Government funds. 

The Auditor General of Canada has been requested to carry out 
an audit of the fmancial statements. 

Approved by: 

G. LAVOIE 
Chairman 

A. E. PROULX 
Secretary-Manager 

August 29, 1990 



AUDITOR'S REPORT 

TO THE MINISTER OF AGRICULTURE 

I have examined the balance sheet of the Agricultural Products 
Board as at March 31, 1990 and the statements of operations and 
equity for the year then ended. My examination was made in 
accordance with generally accepted auditing standards, and 
accordingly included such tests and other procedures as I 
considered necessary in the circumstances. 

In my opinion, these financial statements present fairly the 
financial position of the Board as at March 31, 1990 and the results 
of its operations and the changes in its equity for the year then ended 
in accordance with generally accepted accounting principles 
applied on a basis consistent with that of the preceding year. 

Further, in my opinion, the transactions of the Board that have 
come to my notice during my examination of the financial 
statements have, in all significant respects, been in accordance with 
the Appropriation Acts for the year ended March 31, 1990, the 
Financial Administration Act and regulations and the Agricultural 
Products Board Act. 

D. Larry Meyers, FCA 

Deputy Auditor General 

o. for the Auditor General of Canada 

Ottawa, Canada 
August 29, 1990 

except for Note 9 for which the date is 

March?, 1991 ' ••''•■'' 



BALANCE SHEET AS AT MARCH 31, 1990 



ASSETS 



1990 



1989 



LIABILITIES AND EQUITY 



Current 

Cash held by agents (Note 3) 1,489,948 

Accounts and note receivable 

— Current portion of long-term note 

— Trade 

Inventories (Notes 4 and 5) 

Long-term 
Note receivable (Note 6) 



1,214,758 



225,000 

105,928 

7,653,000 


225,000 

647,475 

6,759,587 


9,473,876 
258,399 


8,846,820 
449,776 


9,732,275 


9,296,596 



1990 



1989 



Current 

Accounts payable and accrued liabilities 

Due to the Province of Ontario 


$ 

368,840 
1,194,490 

1,563,330 
8,168,945 


$ 

166,739 
1,161,177 


Equity of Canada 


1,327,916 
7,968,680 



9,732,275 9,296,596 



Commitments (Note 7) 

Contingency (Note 8) 

The accompanying notes are an integral part of this financial statement. 

Approved by: , , 

G. LAVOIE 

Chairman ' 



A. E. PROULX 
Secretary-Manager 



L 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORA TIONS AND OTHER ENTITIES 2 . 59 



PUBLIC ACCOUNTS, 1990-91 

Agricultural Products Board — Continued 



4c';r/^/C^ '' i"d .h 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1990 

1990 1989 

$ $ 

Sales — Grapes and grape products 2,5 1 6,526 4,75 1 ,765 

Cost of sales — Grapes and grape products 3,058,88 1 5,540,601 

Loss on sales 542,355 788,836 

Provisions for inventory write-down 

Pork for USSR 1,356,000 

Maple syrup 422,000 

Grapes and grape products 76,000 1,816,602 

Pork donated to Poland (net of $426,083 

financed by the Department of External ■ ■ ■ , 

Affairs) (Note 9) 2,000,000 

Recovery of loss on grape products sales from 

the Province of Ontario (73,736) ( 1 63,775) 

Interest earned (47,837) (109,974) 

Provision for bad debts 36,826 

Loss from operations 4,31 1,608 2,331,689 

Administrative expenses 322,047 344,320 

Loss for the year 4,633,655 2,676,009 

The accompanying notes are an integral part of this financial statement. 



2. Accounting policies 

The Board follows the accrual basis of accounting. 

Inventories are valued at the lower of cost and estimated net 
realizable value. 

3. Cash held by agents 

The Board has entered into an agreement with the Ontario 
Grape Growers' Marketing Board (OGGMB) requiring that the 
OGGMB provide, through a public accounting firm, account- 
ing services to the Board and trust accounts in a chartered bank 
for the receipt and disbursement of funds received from the 
Board, funds received from the Province of Ontario and funds 
from the sale of surplus products in respect of the 1987, 1988 
and 1989 Surplus Ontario Grape Programs. The Board's share 
of receipts from the sale of surplus products are transferred to 
the Consolidated Revenue Fund. Cash held in trust for the 
Prov ince of Ontario at March 31,1 990 was $ 1 , 1 1 2, 1 1 4 ( 1 989— 
$901,547). 

The Board has also entered into an agreement with R. A. 
Chisholm Ltd. for the administration of the USSR Pork Pro- 
gram. A trust account has been established by the firm for the 
receipt and disbursement of funds received from the Board for 
the purposes of this program. 

4. Inventories 



1990 



1989 



STATEMENT OF EQUITY 

FOR THE YEAR ENDED MARCH 31, 1990 



1990 



1989 



Equity at beginning of year 7,968,680 5,115,117 

Loss for the year (4,633,655) (2,676,009) 

Services provided without charge by other 

Government departments 16,035 53,645 

Parliamentary appropriation (Note 12) 7,858,367 12,238,477 

Receipts remitted to the Consolidated 

Revenue Fund (3,040,482) (6,762,550) 

Equity at end of the year 8,168,945 7,968,680 

The accompanying notes are an integral part of this financial statement. 



NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1990 

1. Authority and objectives 

The Agricultural Products Board (the Board), which was 
established in 1951, operates under the authority of the Agri- 
cultural Products Board Act and comprises four members 
appointed by the Governor in Council. 

The objective of the Board is to stabilize the prices of 
agricultural commodities through the purchase and sale or 
delivery of surplus commodities in times of depressed markets. 

During the year, the Board undertook the 1989 Surplus On- 
tario Grape Program, purchased Canadian pork for donation to 
Poland and purchased Canadian pork for subsequent sale to the 
USSR. As at March 31, 1990, the first two programs are 
complete while the purchase of Canadian pork destined for the 
USSR is still underway. No sales of pork to the USSR have 
taken place as at March 31, 1990. Programs carried over from 
previous years are the 1987 and 1988 Surplus Ontario Grapes 
Programs and the 1988 Maple Syrup Program. 

2 . 60 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 





Cost 


Net 

realizable 

value 


Cost 


Net 

realizable 

value 


Grape products . . . 

Pork— USSR 

Maple syrup 


$ 

1,548,971 
4,767,455 
4,422,336 


$ 

241,000 
3,412,000 
4,000,000 


$ 

4,629,440 
4,422,336 


$ 

2,337,251 
4,422,336 




10,738,762 


7,653,000 


9,051,776 


6,759,587 



The write-down of inventories to their estimated net realiza- 
ble value is charged to the loss from operations. 

5. Subsequent event 

Subsequent to the year end, the Board entered into an agree- 
ment for the sale of all its maple syrup in inventory as at March 
31, 1990. In exchange, the Board will receive a non-interest 
bearing unsecured note for $4,000,000 due over three years 
beginning in the fiscal year 1990-91. The Board's ability to 
recover this receivable is dependent upon the debtor's ability 
to pay. 

■ '■:-» 

6. Long-term note receivable 

The note receivable will mature on December 31, 1992. It is 
repayable in annual instalments of $225,000 applied first 
against principal and due each December 31. Interest is calcu- 
lated using commercial bank prime and is non-compounding. 

7. Contractual commitments 

As part of the USSR Pork Program, the Board has entered 
into a commitment to purchase additional pork at a cost of 
$16.8 million. The Board also has a commitment to sell this 
additional product, together with the amount in inventory as at 
March 31, 1990, to the USSR. The Board expects to realize 
total losses of $5.3 million on the USSR Pork Program. 



PUBLIC ACCOUNTS, 1990-91 



Agricultural Products Board — Continued 



^\ '.«t i" 



NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1990— Concluded 



i>^ 



8. Contingency 

The Board is a defendant in a case of litigation arising from 
its operations. This pending litigation is for the amount of 
$262,125. Any losses arising from this litigation will be 
charged to operations in the year that settlement occurs. 

9. Food aid to Poland 

As part of a food assistance program for the Polish People's 
Republic, under an agreement signed December 1, 1989, 
Canada agreed to donate approximately 1 ,200 tonnes of frozen 
pork products to Poland. In support of this program, the Board 
purchased and delivered 1,295 tonnes of pork products to 
Poland at a total cost of $2,426,083. Pursuant to a letter of 
understanding between the APB and the Department of Exter- 
nal Affairs, an amount of $426,083, representing costs incurred 
for this program in excess of $2,000,000, was financed by the 
Department of External Affairs. Authority for the purchase and 
delivery of up to 1,200 tonnes of pork products was provided 
by Governor in Council (P.C. 1989-2346) on November 23, 
1989. This authority was subsequently increased to 1,295 ton- 
nes by Governor in Council (P.C. 1991-1/456) on March 7, 
1991. 

10. Agents' commissions 

The Board used the following agents during the year to carry 
out certain programs. The costs are included with administra- 
tive expenses, except for the Graeme Goodsir costs which were 
financed by the Department of External Affairs. 



12. Use of parliamentary appropriation by the Board 



1990 



1989 



Ronald A. Chisholm Ltd. (Poric— USSR) 
Graeme Goodsir Associates Inc. 

(Polish pork) 

Ontario Grape Growers' Marketing 

Board 



1 1 . Financial statement presentation 



$ 


$ 


143.340 




60,000 




26,080 


33,785 


229,420 


33,785 



Certain comparative figures have been reclassified to con- 
form with the presentation adopted in the current year. A 
statement of changes in financial position has not been 
presented since the Board's financing activities are disclosed 
in the statement of equity. 



1990 



1989 



Purchases, processing and carrying charges 

Grapes and grape products 

Maple syrup 

Pork— USSR 

Pork— Poland 

Administrative expenses 

Less: services provided without charge 

by other Government departments . . 

Total expenditure financed by 
parliamentary appropriation — 
Agriculture Vote 5 



779,525 7,530,842 
5,376 4,416,960 
4,767,454 
2,000,000 



7,552355 
322,047 

(16.035) 


11.947.802 
344.320 

(53,645) 


7.858.367 


12,238,477 




ft 





■* • '^-i AT 



1 > I, L'jfl . 






FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 61 



PUBLIC ACCOUNTS, 1990-91 

Agricultural Products Board — Continued 



» .' '^anU 'Vj<jfcKyi*2 ti 



.Mi: 



MANAGEMENT REPORT 

The accompanying financial statements of the Agricultural 
Products Board, for the year ended March 31, 1991, and all the 
information in this annual report are the responsibility of 
management and have been approved by the APB. We have prepared 
the accompanying financial statements in accordance with 
generally accepted accounting principles. Financial information 
presented elsewhere in the annual report is consistent with that 
contained in the financial statements. 

The APB maintains systems of financial management and internal 
control. Transactions are recorded in accordance with prescribed 
regulations, within parliamentary authorities, and are properly 
recorded to maintain accountability for Government funds. 

The Auditor General of Canada has been requested to carry out 
an audit of the financial statements. The financial statements for the 
year ended March 31 , 1991 and the Auditor's Report thereon follow. 

Approved by; 

G. LAVOIE 
Chairman 

A. E. PROULX 
Secretary-Manager 

August 16, 1991 



AUDITOR'S REPORT ',!,/., yr J, , 

\- ,': ■' ,\ •. 

TO THE MINISTER OF AGRICULTURE 

I have audited the balance sheet of the Agricultural Products 
Board as at March 31, 1991 and the statements of operations and 
equity for the year then ended. These financial statements are the 
responsibility of the Board's management. My responsibility is to 
express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statements are free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all 
material respects, the financial position of the Board as at March 
31, 1991 and the results of its operations and the changes in its 
equity for the year then ended in accordance with generally 
accepted accounting principles. 

Further, in my opinion, the transactions of the Board that have 
come to my notice during my examination of the financial 
statements have, in all significant respects, been in accordance with 
the Appropriation Acts for the year ended March 31, 1991, the 
Financial Administration Act and regulations and the Agricultural 
Products Board Act. 

D. Larry Meyers, FCA 

^ Deputy Auditor General 

for the Auditor General of Canada 

A: 

Ottawa, Canada 
August 16, 1991 ,. 



BALANCE SHEET AS AT MARCH 31, 1991 
(in thousands of dollars) 



ASSETS 

Current 
Cash held by agents (Note 3) . . . 
Accounts and notes receivable 
— Current portion of long-term 

notes 

— Trade 

Inventories (Note 4) 

Long-term 
Notes receivable (Note 5) 



1991 



1990 



1,195 


1,490 


2,891 


225 


662 


106 


5,207 


7,653 


9,955 


9,474 


1,376 


258 



LIABILITIES AND EQUITY 


1991 


1990 


Current 

Accounts payable and accrued liabilities 

Due to the Province of Ontario 


42 
1,236 

1,278 
10,053 


369 
1,194 


Equity of Canada 


1,563 
8.169 



11,331 



9,732 



11,331 



9,732 



Contingency (Note 6) 

The accompanying notes are an integral part of this financial statement. 

Approved by: 

G. LAVOIE 
Chairman 

A. E. PROULX 
Secretary-Manager 



62 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBUC ACCOUNTS, 1990-91 



Agricultural Products Board — Continued 



'V%.*^k'. 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31. 1991 

(in thousands of dollars) 



1991 



1990 



Sales (Note 7) 32,279 

Cost of sales (Note 7) 36,022 

Loss on sales 3,743 

Provisions for inventory write-down 

Food aid (Note 8) 1,011 

Recovery of loss on grape product sales Ax>ni 

the Province of Ontario (84) 

Interest earned (120) 

Foreign exchange loss 72 

Provision for bad debts 

Loss from operations 4,622 

Administrative expenses (Note 9) 686 

Loss for the year 5,308 

The accompanying notes are an integral part of this fmancial statement. 



STATEMENT OF EQUITY 

FOR THE YEAR ENDED MARCH 31, 1991 

(in thousands of dollars) 



2,517 
3,059 



542 
1.854 
2.000 

(73) 
(48) 

37 



4,312 
322 



4,634 



1991 



1990 



7,969 
(4,634) 

16 
7,858 

(3,040) 



8,169 



Equity at beginning of year 8,169 

Loss for the year (5,308) 

Services provided without charge by other 

Government departments 17 

Parliamentary appropriation (Note 10) 35,371 

Receipts remitted to the Consolidated 

Revenue Fund (28,196) 

Equity at end of the year 10,053 

The accompanying notes are an integral part of this financial statement. 



NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1991 

1. Authority and objectives 

The Agricultural Products Board (the Board), which was 
established in 1951, operates under the authority of the Agri- 
cultural Products Board Act and comprises four members 
appointed by the Governor in Council. 

The objective of the Board is to stabilize the prices of 
agricultural commodities through the purchase and sale or 
delivery of surplus commodities in times of depressed markets. 

During the year, the Board bought and sold Canadian pork 
products to the USSR, undertook the 1990 Surplus Ontario 
Grape Program, purchased alfalfa seeds for donation to Po- 
land, purchased skim milk powder for donation to Bulgaria and 
purchased and sold 1990 Canadian ranch raised mink pelts. As 
at March 31, 1991, all programs were complete except for the 
mink pelt program and the 1988 Surplus Ontario Grape Pro- 
gram which was carried over from the previous year. 



^ 



2. Accounting policies ^^ 

The Board follows the accrual basis of accounting. 

Inventories are valued at the lower of cost and estimated net 
realizable value. 

3. Cash held by agents 

The Board has entered into an agreement with the Ontario 
Grape Growers' Marketing Board (OGGMB) requiring that the 
OGGMB provide, through a public accounting firm, account- 
ing services to the Board and trust accounts in a chartered bank 
for the receipt and disbursement of funds received from the 
Board, funds received from the Province of Ontario and funds 
from the sale of surplus products in respect of the 1987, 1988 
and 1990 Surplus Ontario Grape Programs. 

The Board's share of receipts from the sale of surplus pro- 
ducts are transferred to the Consolidated Revenue Fund. Cash 
held in trust for the Province of Ontario at March 31, 1991 was 
$1,151,000(1990— $1,112,000). 

4. Inventories 



1991 



1990 





Cost 


Net 

realizable 

value 


Cost 


Net 

realizable 

value 


Mink 

Grape products 

Pork— USSR 

Maple syrup 


5,196 
84 


(in thousands of dollars) 

5,196 

11 1,549 
4,767 
4,422 


241 
3,412 
4,000 




5,280 


5,207 


10,738 


7,653 



The write-down of inventories to their estimated net realiza- 
ble value is charged to the loss from operations. 

5. Notes receivable i ; 

1988 1980 

Maple Canned 

Syrup Vegetables Total 

•r 1991 1990 1991 1990 1991 1990 

(in thousands of dollars) 

Past due 1,333 1,333 

Current 

portion 1,333 225 225 1,558 225 

Long-term 

portion 1,334 42 258 1,376 258 

4,000 267 483 4.267 483 

The note receivable for the 1988 Maple Syrup Program is 
non-interest bearing, unsecured and due as follows: 



January 10, 1991 
March 31, 1991 . 
January 10, 1992 
January 10, 1993 



(in thousands 
of dollars) 



667 

666 

1,333 

1,334 



4,000 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2.63 



PUBLIC ACCOUNTS, 1990-91 

Agricultural Products Board — Concluded 



t»tK 



'>i»>l' 



NOTES TO FINANCIAL STATEMENTS 
MARCH3\, 1991— Concluded ■■ . 

The Board's ability to recover this receivable is dependent 
on the debtor's ability to pay. The debtor has defaulted on the 
payments due January 10, 1991 and March 31, 1991, totalling 
$1,333 thousand but has indicated an intention to repay these 
amounts by November 30, 1991. Interest is calculted on past 
due amounts using the commercial bank prime rate plus 1/2%, 
compounded monthly until paid. 

The note receivable for the 1980 Canned Vegetable Program 
will mature on December 31, 1992. It is repayable in annual 
installments of $225 thousand applied first against principal 
and due each December 31. As at March 31, 1991, the receiv- 
able balance consists entirely of interest accumulated on a 
principal amount that was retired during the year. 

6. Contingency 

The Board is a defendant in a case of litigation arising from 
previous year's operation in the amount of $262,000. Any 
losses arising from this litigation will be charged to operations 
in the year that settlement occurs. 



7. Sales and cost of sales 



1991 



1990 



Cost of Loss on Cost of Loss on 

Sales sales sales Sales sales sales 



Pork— USSR . . . 16,403 

Mink pelts 11,568 

Maple syrup .... 4,000 
Grapes and 
grape products 



(in thousands of dollars) 

19,787 3,384 ' 

11,568 
4,000 



308 


667 


359 


2,517 


3,059 


542 


32,279 


36,022 


3,743 


2,517 


3,059 


542 



10. Use of parliamentary appropriation by the Board 



1991 



1990 



(in thousands of dollars) 



Purchases, processing and carrying 
charges 

Mink pelts 

Pork— USSR 

Alfalfa seed — Poland 

Grapes and grape products 

Skim milk powder — Bulgaria 

Pork — Poland 

Maple syrup 

Administrative expenses 

Less: services provided without charge by 
other Government departments 

Total expenditure fmanced by parliamentary 
appropriation 



1 1 . Financial statement presentation 



16.764 




16376 


4.767 


772 




551 


780 


239 






2,000 




5 


34.702 


7,552 


686 


322 


(17) 


(16) 


35371 


7,858 



Certain comparative figures have been reclassified to con- 
form with the presentation adopted in the current year. A 
statement of changes in financial position has not been 
presented since the Board's financing activities are disclosed 
in the statement of equity. 



8. Food aid 



1991 



1990 



Alfalfa seed for Poland 


(in thousands of dollars) 

772 


Skim milk powder for Bulgaria 

Pork for Poland (net of $426 thousand 
financed by the Department of External 
Affairs) 


239 

2,000 
1,011 2,000 



9. Agents' commissions 

The Board used the following agents during the year to carry 
out certain programs. The costs are included with administra- 
tive expenses, except for the Graeme Goodsir costs for 1990 
which were financed by the Department of External Affairs. 



I - •'_■ '. r 



1991 



1990 





(in thousands of dollars) 


Ronald A. Chisholm Ltd. (Pork— USSR) . . 


469 143 


Ontario Grape Growers' Marketing 




Board (Grapes — Ontario) 


24 26 


Graeme Goodsir Associates Inc. 




(Pork— Poland) 


60 




493 229 



1 ■ ■ i . .■ 



2 . 64 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



PUBLIC ACCOUNTS, 1990-91 



Board of Trustees of the Queen Elizabeth 11 Canadian 
Fund to Aid in Research on the Diseases of Children 

MANAGEMENT REPORT 

We have prepared the accompanying financial statements of the 
Board in accordance with generally accepted accounting principles. 
Some of the information included in the financial statements is 
based on management's best estimates and judgements and gives 
due consideration to materiality. To fulfill this reporting 
responsibility, the Board maintains a set of accounts which provides 
a centralized record of the Board's financial transactions. The 
primary responsibility for the integrity and objectivity of data in 
these financial statements rests with the management of the Board. 

The Medical Research Council provides secretarial and other 
administrative and technical services to the Board, including 
maintaining systems of financial management and internal control. 
Transactions are executed in accordance with the Queen Elizabeth 
II Canadian Research Fund Act and are properly recorded to 
maintain accountability of funds and to safeguard the Board's 
assets. 

These financial statements have been audited by the Auditor 
General, his role being to express an informed opinion as to whether 
the Board's financial statements, considered in their entirety, 
present fairly, in conformance with generally accepted accounting 
principles, the Board's financial transactions. 

Approved by: 

J. R. DUCHARME 
Chairman 

MARY-ANNE LIPKE 
Secretary 

June 21, 1991 



AUDITOR'S REPORT 

TO THE BOARD OF TRUSTEES 

AND THE 
MINISTER OF NATIONAL HEALTH AND WELFARE 

I have audited the balance sheet of the Board of Trustees of the 
Queen Elizabeth II Canadian Fund to Aid in Research on the 
Diseases of Children as at March 31, 1991 and the statements of 
operations and balance of fund and changes in financial position for 
the year then ended. These financial statements are the 
responsibility of the Board's management. My responsibility is to 
express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statements are free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all 
material respects, the financial position of the Board as at March 
31, 1991 and the results of its operations and the changes in its 
financial position for the year then ended in accordance with 
generally accepted accounting principles. 

Further, in my opinion, the transactions of the Board that have 
come to my notice during my examination of the financial 
statements have, in all significant respects, been in accordance with 
the Queen Elizabeth II Canadian Research Fund Act and by-laws of 
the Board. 



Raymond Dubois, FCA 

Deputy Auditor General 

for the Auditor General of Canada 



Ottawa, Canada 
May 24, 1991 



'(-'''} 
L1--7 






FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 65 



PUBLIC ACCOUNTS, 1990-91 



Board of Trustees of the Queen Elizabeth 11 Canadian 
Fund to Aid in Research on the Diseases of Children — 

Continued 

■ M . ■ - • 
BALANCE SHEET AS AT MARCH 31, 1991 






,^1 



ASSETS 



1991 



1990 



LIABILITIES 



1991 



1990 



Cash 

Investment in Government of Canada 

securities (Note 3) 

Accrued interest 



4,381 



406,802 
82,395 



493,578 



2,548 



384,085 
64,534 



451,167 



Visiting professorships payable 

BALANCE OF FUND 
Balance at end of the year .... 



3.749 
489,829 



451,167 



493.578 



451,167 



The accompanying notes are an integral part of the financial statements. 

Approved by the Board: 

■ ■■_ 1 ' ■ ■ . ' . • • 

J. R. DUCHARME 

Chairman 

MARY-ANNE LIPKE 
Secretary 



■ Ui i/Ct, 



STATEMENT OF OPERATIONS AND BALANCE OF FUND 
FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Revenue 
Interest income 48,1 12 

Expenses 

Visiting Professorships (Note 4) 7,1 17 

Lecturer fees 2,3 10 

Other 23 

9,450 

Excess of revenue over expenses for 

the year 38,662 

Balance of fund at beginning of the year 451,167 

Balance of fund at end of the year 489,829 

The accompanying notes are an integral part of the financial statements. 



STATEMENT OF CHANGES IN FINANCIAL POSITION 
FOR THE YEAR ENDED MARCH 31. 1991 



43,327 



7,344 

2,340 

16 



9,700 



33,627 
417,540 



451,167 



1991 

$ ' 

Operating activities 
Excess of revenue over expenses for 

the year 38,662 

Increase in accrued interest (17,861) 

Increase in liabilities 3,749 

Investing activities 
Sale of Government of Canada securities . . . 
Purchase of Government of Canada securities 

Increase (decrease) in cash 

Cash at beginning of the year 

Cash at end of the year 4,38 1 

The accompanying notes are an integral part of the fmancial statements. 



1990 



33,627 
(23,413) 



24,550 


10,214 


554,306 
(577,023) 


118,301 
(131,924) 


(22,717) 


(13,623) 


1,833 
2,548 


(3,409) 
5,957 



2,548 



NOTES TO THE FINANCIAL STATEMENTS 
MARCH 31, 1991 

1. Authority and purpose 

The Queen Elizabeth II Canadian Fund to Aid in Research 
on the Diseases of Children was established by the Queen 
Elizabeth II Canadian Research Fund Act in 1959 to assist 
individuals or organizations to undertake or carry on research 
into the diseases of children, and the causes, prevention and 
treatment of such diseases. The Act provided for an initial one 
million dollar appropriation from the Consolidated Revenue 
Fund and established the Board of Trustees, consisting of a 
Chairman and six other trustees appointed by Her Majesty by 
commission under the Great Seal. The Board manages and 
administers the Fund in accordance with and subject to the Act. 

2. Accounting policies 

(a) Revenue from, and investments in. Government of Canada 
securities 

The investment in Government of Canada securities is 
recorded at cost. Any premium or discount on acquisition 
is amortized over the life of the security until maturity. 
Interest income is recorded on the accrual basis. 

(b) Expenses 

Expenses are recorded on the accrual basis. 

(c) Services provided without charge 

The Medical Research Council provides the Board, with- 
out charge, such secretarial and other administrative and 
technical services and facilities as are required for the 
purposes of the Act. 



2 . 66 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



Board of Trustees of the Queen Elizabeth II Canadian 
Fund to Aid in Research on the Diseases of Children — 

Concluded 

NOTES TO THE FINANCIAL STATEMENTS 

MARCH 3 1 , 1 99 1 — Concluded 
3. Investment in Government of Canada securities 



Government of Canada 

Residuals 

Treasury bills 



1991 



PUBLIC ACCOUNTS, 1990-91 



M/'M' !-■ '■ V 



1990 



Par 
Value 


Cost 


Market 
Value 


Par 
Value 


Cost 


Market 
Value 


$ 

425,500 
145.000 


$ 

263,083 
143,719 


$ 

346,373 
143,641 


$ 

470,625 
94,000 


$ 

293,556 
90,529 


$ 

340,020 
90,204 


570,500 


406,802 


490,014 


564,625 


384,085 


430,224 



Under the terms of the Act, the Board may invest any moneys 
of the Fund in bonds or other securities of the Government of 
Canada and may sell any such bonds and securities. The se- 
curities held at March 31, 1991 bear interest at rates ranging 
from 8.75% to 1 1 .14% a year. Since interest on Government of 
Canada residuals is paid only at maturity, the market price of 
these residuals takes into account accrued interest, current 
prevailing interest rates and the term to maturity. 

4. Queen Elizabeth II Visiting Professorships 

At a Board of Trustees meeting on March 20, 1985, a deci- 
sion was taken not to offer any new scientist awards for the 
time being. At the same meeting, the Board approved the 
establishment of a Lectureship Award to be known as the 
Queen Elizabeth II Visiting Professorship, to enable Canadian 
departments of pediatrics to invite scientists of international 
calibre to visit their departments. This is designed to help 
strengthen these departments' scientific and research efforts in 
childhood diseases. The first awards were made in 1986-87. 

5. Queen Elizabeth II Canadian Research Fund/MRC Scientist 
Awards 

At a meeting of the Board of Trustees on March 27, 1990 it 
was agreed that a new joint Queen Elizabeth II Canadian 
Research Fund/Medical Research Council Scientist Award 
Program be established. The Medical Research Council sub- 
sequently approved the joint program in June 1990. It was 
agreed that the program would be in effect for five years with 



the Queen Elizabeth II Canadian Research Fund providing full 
funding for the first year and funding for subsequent years 
shared equally with the Medical Research Council. Each award 
amounts to $205,000 and is funded over a three year period. 
Future year commitments of the Queen Elizabeth II Canadian 
Research Fund are as follows: 



Year of payment 

1991-92 

1992-93 

1993-94 



180,000 
55,000 
60,000 



295,000 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



2 .67 



PUBLIC ACCOUNTS, 1990-91 

Canadian Grain Commission 



:i-ru 



T1<j:Trf<' 



MANAGEMENT REPORT 

We have prepared the accompanying financial statement of the 
Canadian Grain Commission in accordance with the reporting 
requirements and standards of the Receiver General for Canada. 
The primary responsibility for the integrity and objectivity of data 
in the financial statement rests with the management of the 
Commission. 

This financial statement was prepared in accordance with the 
accounting policies set out in Note 2, on a basis consistent with that 
of the preceding year. To fulfill its reporting responsibility, the 
Commission maintains a set of accounts which provides a 
centralized record of the Commission's financial transactions. 
Financial information contained in the ministerial statements and 
elsewhere in the Public Accounts is consistent with that in the 
financial statement, unless indicated otherwise. 

The Department of Agriculture's Directorate of financial services 
develops and disseminates financial management and accounting 
policies, and issues directives which maintain standards of 
accounting and financial management. The Commission maintains 
systems of financial management and internal control. Transactions 
are executed in accordance with prescribed regulations, within 
parliamentary authorities, and are properly recorded to maintain 
accountability of Government funds and safeguard the 
Commission's assets. The Commission also seeks to assure the 
objectivity and integrity of data in its financial statement by the 
careful selection, training and development of qualified staff, by 
organizational arrangements that provide appropriate divisions of 
responsibility, and by communications programs aimed at ensuring 
that its regulations, policies, standards and managerial authorities 
are understood throughout the organization. 

This financial statement has been examined by the Auditor 
General, his role being to express an informed opinion as to whether 
the statement, considered in its entirety, presents fairly, in 
conformity with stated accounting policies, the Commission's 
results of operations. 

The accounting system and financial statement of the 
Commission have evolved over the years to meet changing 
conditions. 

Approved by: 

M. E.WAKEFIELD 
Chief Commissioner 

R. A. KULLMAN 

Senior Financial Officer 

July 19, 1991 



AUDITOR'S REPORT 

TO THE CHIEF COMMISSIONER AND COMMISSIONERS 
CANADIAN GRAIN COMMISSION 

I have audited the statement of operations of the Canadian Grain 
Commission for the year ended March 31, 1991. This financial 
statement is the responsibility of the Commission's management. 
My responsibility is to express an opinion on this financial 
statement based on my audit. 

I conducted rny audit in accordance with generally accepted 
auditing standards. Those standards require that I plan and perform 
an audit to obtain reasonable assurance whether the financial 
statement is free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, this financial statement presents fairly, in all 
material respects, the results of operations of the Commission for 
the year ended March 31, 1991 in accordance with the accounting 
policies set out in Note 2 to the financial statement. 

Raymond Dubois, FCA 

Deputy Auditor General 

for the Auditor General of Canada 

Ottawa, Canada 
July 18, 1991 



2 . 68 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



► 



Canadian Grain Commission — Continued 



PUBLIC ACCOUNTS, 1990-91 



STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1991 



1991 



1990 



Expenditure (Schedule) 

Contributions 9,238 5,562 

Operations 

Salaries and employee benefits 38,930,840 34,95 1 ,054 

Employee termination payments 339,827 406,306 

Accommodation — Public Works Canada 2,597,255 2,340,022 

Furniture and equipment 1 ,487,467 2,299,733 

Travel and relocation 1,157,666 1,1 12,455 

Utilities, materials and supplies 826,586 827,950 

Professional and special services 446,410 457,360 

Facilities construction 445,907 706,439 

Equipment repair 407,646 344,624 

Telecommunications 378,123 352,579 

Postage, freight and cartage 298,449 299,229 

Publications issued 190,170 202,065 

Otherrentals 131,222 96,254 

Accounting services — Supply and Services . . 71 ,405 79,980 

Other 58,055 37,435 

Motor vehicles 48,033 24,897 

Tenant services 20,994 20,207 

47,836.055 44,558,589 

Administration 

Salaries and employee benefits 2,476,479 2,178,047 

Employee termination payments 34,546 77,370 

Accommodation — Public Works Canada 221,813 217,294 

Travel and relocation 190,073 192,380 

Postage, freight and cartage 94,841 98,417 

Professional services 94,436 62,334 

Materials and supplies 83,727 80,455 

Facilities construction 79,763 

Telecommunications 65,127 68,688 

Furniture and equipment 60,334 16,428 

Publications issued 46,210 76,426 

Otherrentals 21,396 16,504 

Other 11,886 8,189 

Equipment repair 5,643 7,390 

3,486,274 3,099.922 

51.331.567 47.664.073 

Non-tax revenue (Schedule) 

Service fees 43.485.829 32.881,004 

Licences 234,975 165,225 

Adjustment of prior years' expenditure 80,304 29,919 

Proceeds from sales 62,967 66,452 

Other 20,390 26.013 

43,884,465 33,168,613 

Cost of operations before Office of the Grain 

Futures Act 7,447,102 14,495,460 

Office of the Grain Futures Act 83,689 90,647 

Netcostofoperations(Note3) 7,530,791 14,586,107 

Contingent liabilities (Note 6) 

The accompanying schedule and notes are an integral part of this financial 

statement 



NOTES TO STATEMENT OF OPERATIONS : , ■ ■ ' 

MARCH 31, 1991 ■< , , 

1. Authority and objectives 

The Canadian Grain Commission was established under Sec- 
tion 3 of the Canada Grain Act ( 1 970) to establish and maintain 
standards of quality for Canadian grain and regulate grain 
handling in Canada, to ensure a dependable commodity for 
domestic and export markets. The Canadian Grain Commission 

1 . operates under lapsing authority however, there are some per- 
sonnel costs covered by statutory authorities. 

The Commission exercises certain responsibilities under the 
following Acts and associated regulations in addition to the 
Canadian Grain Act: 

Financial Administration Act 
Grain Futures Act 
Weights and Measures Act 
Western Grain Stabilization Act 
Western Grain Transportation Act 
Inland Water Freight Rates Act 

2. Significant accounting policies 

The statement of operations has been prepared in accordance 
with the reporting requirements and standards of the Receiver 
General for Canada for reporting the results of operations of 
the Commission in the Public Accounts of Canada. The most 
significant accounting policies used in the preparation of the 
statement are as follows: 

(a) Expenditure recognition 

All expenditures are recorded on the accrual basis, in 
accordance with the Government's accounting policy, with 
\ the exception of termination benefits and vacation pay 

which are recorded on the cash basis. 

(b) Revenue recognition 

Revenue is recorded on a cash basis in accordance with 
Government of Canada accounting policies. Revenue is 
credited directly to non-tax revenue. 

(c) Capital purchases 

Acquisitions of capital assets are charged to operating 
expenditure in the year of purchase. 

(d) Amounts representing services provided without charge 
from Government departments are included in 
expenditure. 

(e) Refunds of previous years' expenditure are recorded as 
revenue when received and are not deducted from 
expenditure. 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 69 



PUBLIC ACCOUNTS, 1990-91 

Canadian Grain Commission — Continued 



vM1«-'W»l*l«t 



NOTES TO STATEMENT OF OPERATIONS 

MARCH 31, 1991— Cowc/Mc/eti 

3. Parliamentary appropriation 

1991 1990 
$ ■■ ■ ■'$ 
Department of Agriculture 
Vote 25 

Program expenditure and contributions 47,78 1 ,357 45,755,8 1 1 

Less: supplementary estimates 1 ,448,000 

amount lapsed 3,785,987 2,618.691 

43,995,370 41,689,120 
Statutory — Contributions to employee 

benefit plans 5,635,000 4,794,000 

Total use of appropriation 49,630,370 46,483, 1 20 

Add: services provided without charge by 

Government departments 1,784,886 1,271,600 

Less: revenue credited to non-tax 

revenue 43.884,465 33,168,613 

Net cost of operations including Office 
of the Grain Futures Act 7,530,791 14,586,107 



4. Accounts receivable '> 

As at March 31, 1991, accounts receivable from outside 
parties for services provided by the Commission were 
$3,673,899 (1990— $3,596,536). 

5. Lease commitments 

Lease commitments under operating leases with terms of 
more than one year total $4,027,872. The future aggregate 
minimum lease payments by fiscal year are as follows: 



1992 2,643,907 

1993 469,399 

1994 394,275 

1995 349,331 

1996 and on 170,960 



6. Contingent liabilities 

Pursuant to the Canada Grain Act, the Commission licences 
grain dealers and elevators. Prior to licensing, the Commission 
must satisfy itself that applicants have provided security to 
satisfy their obligations to holders of documents for the de- 
livery of grain or the payment of money. 

On May 22, 1991, the Federal Court of Appeal upheld judg- 
ments of the Federal Court in relation to actions taken against 
the Canadian Grain Commission for damages involving the 
default of two licensees, Memco Limited and Econ Consulting 
Ltd., where the security held by the Commission was insuffi- 
cient to cover all outstanding eligible obligations. The Court 
held that the Commission was negligent and awarded damages 
amounting to approximately $3,300,000. The Department of 
Justice is considering advice on whether to seek leave to 
appeal to the Supreme Court of Canada. There are other actions 
for damages totaling approximately $2,100,000 relating to the 
licensing and security provisions that are pending. 

The Commission could be liable for damages depending on 
the ultimate outcome of these cases. In the opinion of manage- 
ment and legal counsel, the likelihood and extent of liability 
cannot be fully determined at the present time. Accordingly, 
no provision has been made in the accounts of the Commission. 

Discoveries have been completed with respect to an action 
for negligence initiated by the Ontario Wheat Producers Mar- 
keting Board which names various Government agencies, 
including the Canadian Grain Commission. Damages are 
claimed for storage and transportation costs. No provision has 
been made for potential damages since the validity of the claim 
is unproven and the extent of losses, if any, cannot be deter- 
mined at the present time. 

Settlement, if any, that may be made with respect to these 
actions, is expected to be accounted for in the year in which 
the settlement occurs. 



2 . 70 FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 



Canadian Grain Commission — Concluded 



PUBLIC ACCOUNTS, 1990-91 



NET COST OF OPERATIONS BY DIVISION 
FOR THE YEAR ENDED MARCH 31, 1991 



SCHEDULE 



Inspection 



Economics and Research Administra- 
Weighing Statistics Laboratory tion 



Total 



1991 



1990 



22,053,635 



Expenditure 

Operations 22,053,635 

Contributions 

Revenue 

Service fees 

Licences 

Adjustment of prior years' expenditure 

Proceeds from sales 

Other 

Cost of operations before Office of the 
Grain Futures Act 

Office of the Grain Futures Act 

Net cost of operations (Note 3) (3,647,591) 



9,622,812 



6,325,627 



9,833,981 
9,238 



3,486,274 



51,322,329 
9,238 



9,622,812 



6,325,627 



9,843,219 



(3,840,402) 1,623,975 



9,835,472 



3,559,337 



7,530,791 



47,658,511 
5,562 



3,486,274 51,331,567 47,664,073 



25,577,719 


13,461,281 


4,435,382 
234,975 


2,573 


8,874 


43,485,829 
234,975 


32,881,004 
165,225 


76,222 


1,918 


355 


1,719 


90 


80,304 


29,919 


32,704 




29,989 




274 


62,967 


66,452 


14,581 


15 


951 


3,455 


1,388 


20,390 


26,013 



25,701,226 


13,463,214 


4,701,652 


7,747 


10,626 


43,884,465 


33,168,613 


(3,647,591) 


(3,840,402) 


1,623,975 


9,835,472 


3,475,648 


7,447,102 


14,495,460 










83,689 


83,689 


90,647 



14,586,107 



FINANCIAL STATEMENTS OF DEPARTMENTAL 
CORPORATIONS AND OTHER ENTITIES 2 . 71 



>«);>>'' s.in' • villi 



\ '-l.v "■- 



SECTION 



3 



'\n: V' -.ti-ii^t' 



1990-91 

PUBLIC ACCOUNTS 



Supplementary Information 
Required by the Financial 
Administration Act 



'>') 



CONTENTS 

Page 

Remissions of taxes, fees and penalties 3.2 

Debts, obligations and claims written off or forgiven .... 3.27 
Accountable advances not repaid, accounted for or 

recovered 3.30 

Losses of money 3.48 



NOTE TO USER 



It would be appreciated if you could complete and return the 
Reader's Survey inserted at the beginning of this volume 



.t\ V 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties 

Notes: — Information on remission orders is required by Section 24(2) of the Financial Administration Act (FAA). 
— In the following statement, DR A means Duties Relief Act. 

Summary of remissions of taxes, fees and penalties 

Amount* 

$ 

FINANCIAL ADMINISTRATION ACT (SECTION 23)— 

National Defence 87,506 

National Revenue — 

Customs and Excise 1,053,661,729 

Taxation 132,964,018 

Secretary of State 13,000 

Transport 15,000 



1,186,741,253 

CUSTOMS TARIFF (SECTION 76)— ^ 

National Revenue — 
Customs and Excise 130,663,041 

CUSTOMS TARIFF (SECTION 101)— 

National Revenue — 
Customs and Excise 42,494,04 1 

CUSTOMS TARIFF (SECTION 133)— ,- ; / ] 
National Revenue — 
Customs and Excise 24,284,868 

PUBLIC HARBOURS AND PORT FACILITIES ACT (SECTION 14)— 

Transport 164,940 



Total 1,384,348,143 

* For details, see following statement called — "Details of remissions of taxes, fees and penalties". 



3 . 2 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



^ 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties 



V>'i»UWiVS*->'> 



PUBLIC ACCOUNTS, 1990-91 



■■■(.• '1 i»»/ >i. •\'"»* I 



Description of the Order 



Amoutit 



Description of the Order 



Amount 



PURSUANT TO SECTION 23 OF THE FAA 

NATIONAL DEFENCE 

Reimbursement of custom duties and taxes 
on early repatriation to Canada for 
Service reasons 



87,506 



NATIONAL REVENUE 
Customs and Excise 

PC 1945-88/2969, April 25, 1945, provides 
for remission of some excise taxes paid 
by the Governor General on certain purchases 
and importations 5,410 

PC 1950-74/11 88, March 8, 1950, remission of 
customs duties and excise taxes on goods for 
use at United States bases located in 
Newfoundland 30,673 

PC 1959-1624, December 22, 1959, remission of 
customs duties and excise taxes in respect of 
goods donated by persons resident abroad to 
religious, charitable and educational 

institutions in Canada, and items of official - ? ■ \ 

militia uniform dress or accoutrement not 
available in Canada 531,710 

PC 1960-1600, November 25, 1960, remission of 
customs duties and excise taxes ordinarily 
payable on goods purchased in or imported into 
Canada by the Government of the United States 
to be used in United States Government projects, 
joint Canada-United States projects, or United 
States Government establishments in Canada 1,367,374 

PC 1964-5000, June 30, 1964, remission of 
duties, sales and excise taxes on importations 
made by the Roosevelt-Campobello National 
Park 3,228 

PC 1965-1144, June 21, 1965, remission of 
customs duties on certain motor vehicles, .: i , j 

parts and accessories and parts thereof, 
(Mack Trucks) 7,871,003 

PC 1966-643, April 4, 1966, remission of 
custom duties and taxes in excess of that 
payable on l/60th of the value during the 
fiscal year 1990-91 41,457 

PC 1966-1509, August 10, 1966, remission of 
customs duties by way of drawback on all parts 
and accessories and parts thereof imported 
after January 18, 1965 under the Motor 
Vehicles Tariff Order and subsequently exported 231,762 

PC 1966-2184, November 24, 1966, remission 
of customs duties and part of the sales tax on 
defence supplies 32,307,242 

PC 1966-19/2220, December 1, 1966, remission of 
customs duties and excise taxes on Passover 
Bread or Matzos imported for use during the 
Passover holiday 72,91 1 



PC 1967-38/393, March 13, 1967, remission of 
customs duties and a portion of the sales tax , .-. ., , • - 

on used white oak whiskey barrels imported 
into Canada by Canadian distillers for export 
production purposes effective 
January 1, 1967 102,272 

PC 1967-489, March 16, 1967, remission of 
duties on buses, parts and accessories n -, ; ..--.rw. • 
and parts thereof for use in the manufacture 
of bodies for buses 4,296,293 

PC 1967-24/1621, August 23, 1967, remission 
of customs duties and excise taxes in 
respect of equipment (including dredges, 
barges, tugs, scrows or motor vessels), 
materials or suppHes used in connection with 
the maintenance of the St. Lawrence Seaway 1 ,739 

PC 1969-1224, June 17, 1969, remission of 
customs duties and excise taxes in respect 
of certain goods used for the NATO Infra- 
structure Project 62,83 1 

PC 1969-1785, September 17, 1969, remission of 
customs duties for spare parts and equipment 
for service aircraft of foreign airlines 
operating in Canada on international routes 145,863 

PC 1970-958, June 2, 1970, remission of 
customs duties on fabrics used in the 
manufacture of men's and boy's shirts 96,298 

PC 1970-1913, October 21, 1970, remission of 
customs duties and excise taxes on articles 
and materials for use in contracts under 
defence production and development sharing 
arrangements between the Government of Canada 
and the Government of the United States of 
America 5,505,799 

PC 1972-215, February 10, 1972, remission 
of customs duties on off-highway vehicles, 
parts and accessories and parts thereof 8,828,922 

PC 1972-583, March 28, 1972, remission of 
customs duties and sales tax on specified 
commercial vehicles, parts and accessories and 
parts thereof imported by Truck 
Equipment 5,813 

PC 1972-585, March 28, 1972, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof 65,133 

PC 1972-1029, May 16, 1972, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof 2,927 

PC 1973-3568, November 13, 1973, remission 
of customs duties on carbon fibres and 
filaments imported into Canada 6,925 

PC 1974-2246, October 8, 1974, provides for 
remission of excise tax to diplomats and other 
accredited representatives for their domestic 
purchases of tobacco products and wines 355,868 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 3 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



\i. »#|ri*!>M^* 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1974-2522, November 19, 1974, remission 
of customs duties and excise tax on certain • ■' . > 

kinds of advertising material 765,591 

PC 1975-885, April 22, 1975, remission of 
customs duties, sales tax and excise tax on 
gifts, received by the Prime Minister, Ministers , 

and Members of Parliament on official visits to 
other countries or presented by visiting '" '^ 

foreign donors in Canada .' '"' 6,142 

PC 1975-1973, August 27, 1975, remission , 

of customs duties on various types of 
railway rolling stock entering Canada for use 
in international service (railway rolling 
stock remission order No 2) 192,615,027 

PC 1975-1975, August 27, 1975, remission 
of customs duties on railway rolling stock . , , ., ^ j„, ,. 
entering Canada for use in international 
service (Railway Rolling Stock Remission 
Order No 4) 12,252,083 

PC 1975-3025, December 23, 1975, grants a .,,■..: ro; > ; 
remission of excise duty on spirits used for 
the treatment of wine in any bonded 
manufactory 13,648,543 

PC 1976-263, February 10, 1976, remission of ' . '„|:," ,,. 

customs duties on perfluorinated ion-exchange 
membranes imported after November 1, 1975 170,128 

PC 1976-325, February 17, 1976, remission of 
customs duties on specified commercial vehicles, 
parts and accessories and parts thereof 30,398 

PC 1976-958, April 27, 1976, provides for a 
remission of excise duties on spirits .... 
lost to breakage in warehouse or while 
in transit 250,226 

PC 1976-1314, June 1, 1976, remission of 
customs duties and excise taxes on Canadian ,) < ■■■:ji * 

exposed and processed film and recorded 
video tape 1 19,649 

PC 1976-1884, July 20, 1976, remission of , ;„ .. • ■ . 
customs duties and excise taxes in respect of 
circus and other amusement devices in 
excess of certain minimum amounts assessed for 
each period the goods are in 
Canada 1,241,781 

PC 1976-1930, July 27, 1976, remission of ,-, 

customs duties and excise taxes underpaid due 
to customs entry error 9 

PC 1976-2984, December 2, 1976, remission 
of customs duties and excise taxes on samples 
of negligible value 108,127 

PC 1977-297, February 10, 1977, remission of 
customs duties and sales tax on buses, parts 
and accessories and parts thereof 2,621,758 

PC 1978-763, March 16. 1978, remission ' ■"'''' 

of customs duties on specified commercial 
vehicles, parts and accessories and . , 

parts thereof of Sturdy Truck Body Limited 1,830 



PC 1978-842, March 23, 1978, remission of 
customs duties and sales tax on certain 
pleasure cruisers 

PC 1978-2185, July 5, 1978, remission of 
customs duties on certain motor vehicles, 
parts and accessories and parts 
thereof 

PC 1978-2963, September 27, 1978, grants a 
remission of sales tax on motor vehicles 
purchased or imported by diplomats and other 
representatives of foreign countries in Canada 
without the payment of sales and excise taxes 
and after two years diverted to taxable use . . . . 

PC 1978-3762, December 14, 1978, partial 
remission of customs duties, sales and 
excise taxes on domestic and imported 
parts, equipment and other items for use 
by Canadian air carriers providing domestic 
and international commercial air 
services 

PC 1979-28, January 18, 1979, remission of 
customs duties and taxes on certain goods 
imported to support the CP-140 Aurora Aircraft 

PC 1979-395, February 15, 1979, remission of 
customs duties and excise taxes in respect of 
non-commercial importations with warranty 
adjustments 

PC 1980-7/1674, June 19, 1980, 
remission of customs duties and sales tax on 
printed material imported into Canada by or 
on behalf of a foreign carrier for use 
exclusively in the promotion and operation of 
air services provided by the carrier 

PC 1980-2751, October 16, 1980, 
remission of customs duties and part of the 
sales tax in respect of front end wheel loaders 
and parts 

PC 1981-579, March 5, 1981, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Transit Van Bodies Incorporated . . . . 

PC 1982-993, April 1, 1982, remission of 
customs duties and sales tax on goods imported 
in connection with the CF-18 Hornet 
Aircraft 

PC 1982-1893, June 23, 1982, remission of 
customs duties, sales and excise taxes on 
goods imported into Canada by scientific 
expeditions 

PC 1982-1994, June 30, 1982, remission of 
sales tax on Canadian civil aircraft, Canadian 
aircraft engines, Canadian flight simulators 
and parts thereof, repaired abroad 

PC 1982-2182, July 22, 1982, remission of 
customs duties and sales tax on specified 
commercial vehicles, parts and accessories 
and parts thereof of Funcraft Vehicles (1981) 
Limited 



3 . 4 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



PUBLIC ACCOUNTS, 1990-91 



;'3i . -jJllirt?:**-! 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1982-2262, July 29, 1982, remission of 
customs duties and sales tax on communications 
equipment for regional operations control 
centers (military surveillance system) 4,314 

PC 1982-2635, September 3, 1982, remission 
of customs duties and taxes on specified 
commercial vehicles, parts and accessories 
and parts thereof of Western Star Trucks 
Incorporated 1 ,785,980 

PC 1982-3470, November 18, 1982, remission of 
customs duties on goods used in the manufacture 
of satellites and satellite subsystems for 
export 5,933 

PC 1982-3941, December 23, 1982, remission of 
customs duties and sales tax on specified 
commercial vehicles, parts and accessories 

and parts thereof of Commercial Vans >'»>* 

Incorported 5,261 

PC 1982-3942, December 23, 1982, remission 
of customs duties and a portion of the sales 
tax on specified commercial vehicles, parts and 
accessories and parts thereof of Pollock 
Equipment Division of Pollock Rental 
Limited 735 

PC 1983-30, January 13, 1983, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of George C Doerr Body and Trailer 
Company 2,399 

PC 1983-947, March 31, 1983, remission of 
customs duties and sales tax on specified 
commercial vehicles, parts and accessories 
and parts thereof of Childs Truck Bodies 
Limited 19,635 

PC 1983-1250, April 28, 1983, remission 
of customs duties and taxes on imported 
coffins or caskets 426 

PC 1983-1439, May 12, 1983, remission of 
customs duties and sales tax on buses, parts 
and accessories and parts thereof of Girardin 
Vehicles Industries 179,163 

PC 1983-2066, July 7, 1983, remission of 
customs duties on certain colour picture tubes 
imported by Mitsubishi Electronic Industries 
Canada Incorporated 175 

PC 1983-2333, July 27, 1983, remission of 
customs duties, sales and excise taxes and 
excise duties on goods imported by visiting 
forces personnel 74,003 

PC 1983-2525, August 10, 1983, remission of 
customs duties on spirits, wine or flavoring 
materials having a spirit content, imported 
for blending in a distillery with spirits 
in bond 134,540,569 



PC 1983-3138, October 6, 1983, remission 
of customs duties and part of the sales tax ■ ' 

on official airline guide catalogues ' 

imported by Professional Courier Limited, 
Mississauga, Ontario 31,196 

PC 1983-3141, October 6, 1983, remission 
of duties on specified commercial vehicles, ,/ ; 

parts and accessories and parts thereof 
of Mack Canada Inc 3,620,998 

PC 1983-3414, November 3, 1983, remission 
of customs duties on shade fabrics imported 
for use in growing horticultural crops 16,901 

PC 1984-51, January 11, 1984, remission of 
customs duties on specified commercial vehicles, 
parts and accessories and parts thereof ■* 

of Quebec Truck Bodies Boites de Camions Inc 1,571 

PC 1984-52, January 11, 1984, remission 
of customs duties on specified commercial i 

vehicles, parts and accessories and parts 
thereof of Wiltsie Truck Bodies Limited 5,326 

PC 1984-867, March 15, 1984, remission of 
customs duties, excise tax and sales tax on ' 

goods imported for meetings in Canada of 
foreign organizations 797,916 

PC 1984-1159, April 5, 1984, remission of 
customs duties and sales tax on specified 
commercial vehicles, parts and accessories 
and parts thereof of PK Welding & Fabricators 
Limited 3,659 

PC 1984-1559, May 10, 1984, remission of 
customs duties and sales tax on bus chassis 
and specified commercial vehicles, parts 
and accessories and parts thereof of 
International Harvester Canada Limited 16,897,433 

PC 1984-2331, June 28, 1984, remission of 
customs duties and sales tax on specified 
vehicles, parts and accessories and parts 
thereof of SMI Industries Canada 
Limited 72,351 

PC 1984-2332, June 28, 1984, remission of 
customs duties and sales tax on automobiles, 
parts and accessories and parts thereof of , 

Bombardier Incorporated, Logistic Equipment 
Division 249 

PC 1984-2509, July 12, 1984, remission of 
customs duties and sales tax on specified 
commercial vehicles, parts and accessories 
and parts thereof of Les Carrosseries 
Parco Incorporee 208,244 

PC 1984-2836, August 15, 1984, remission of 
customs duties and sales tax on specified 
commercial vehicles, parts and accessories 
and parts thereof of Wilson's Truck Bodies 6,421 

PC 1985-277, January 31, 1985, remission of 
customs duties and sales tax on computer 
carrier media 44,640,74 1 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 5 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



■♦iji',!"ifl iiVxi. ■-.^i) 



•V.iiSHMfU 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1985-814, March 14, 1985, remission of , . , 

customs duties on automobiles of Nissan 
Automobile Company (Canada) Ltd 5,828 

PC 1985-1757, May 30, 1985, remission of 
customs duties and sales tax on goods imported 
for the Canadian Patrol Frigate ■ 

Project 27,060,717 

PC 1985-2071, June 27, 1985, remission 
of customs duties, excise duties sale '"*''' '■■'"" ■" 
and excise taxes on alcoholic 
beverages sold in Canada to visiting 
forces personnel 99,730 

PC 1985-2278, July 25, 1985 remission of 
customs duties and sales tax on certain 
Canadian made yams returned to Canada 18,488 

PC 1985-2279, July 24, 1985, remission of 
customs duties on investigation drugs, 
placebos and emergency drugs 1 12,829 

PC 1985-2280, July 24, 1985, remission of 
customs duties on imports of unmanufactured ' '•■•//;, i.\ .•- 
dark tobacco and cigarette filters imported 
by Bastos du Canada Limited 7,735 

PC 1985-2296, July 24, 1985, remission of 
customs duties on goods imported for the ■ . • ■. ;<<. 
Infra-Red Search and Target Designation 
Project 26,843 

PC 1985-2771, September 12, 1985, remission of 
customs duties on certain goods 
used in the development and manufacture of 
space shuttle remote manipulator systems 38,017 

PC 1985-2954, Octobers, 1985, remission of ' M t". 
customs duties, sales and excise taxes on 
certain goods imported by mail 270 

PC 1985-2955, October 3, 1985, remission of 
customs duties, sales and excise taxes on '' '''- ■"'<^*'' '" 
certain goods transported into Canada by 
courier services 22,074 

PC 1985-3099, October 10, 1985, remission of . • ,;,. 

customs duties on specified commercial vehicles, 
parts and accessories and parts thereof of 
Capital Disposal Equipment 
Incorporated 17,788 

PC 1986-502, February 27, 1986, remission of 
customs duties and a portion of the sales 
and excise taxes on computer 

equipment for use in carrying out systems ' 

software development contracts 234,594 

PC 1986-963, April 17, 1986, remission of 
customs duties and sales tax on pet food 
imported for testing 739 

PC 1986-1 102, May 8, 1986, remission of 
the customs duties on tailored collar shirts 301,831 

PC 1986-1667, July 23, 1986, remission of 
customs duties on goods financed by the 
Canadian International Development Agency or 
on goods used in or substituted for goods 
used in their manufacture or production 22,1 1 1 



PC 1986-2897, December 18, 1986, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Eastway Tank, Pump and Meter 
Company Limited 334 

PC 1986-2898, December 18, 1986, remission 
of customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Fanotech Industries Incorporated 42,155 

PC 1987-194, February 5, 1987, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Western Rock Bit Company Limited 7,192 

PC 1987-195, February 5, 1987, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Capital Truck Bodies 7,7 14 

PC 1987-196, February 5, 1987, remission of 
customs duties on specified commercial vehicles, 
parts and accessories and parts thereof 
of Dependable Truck and Tank Repair Limited 4,957 

PC 1987-198, February 5, 1987, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Raytel Equipment Limited 24,5 19 

PC 1987-201, February 5, 1987, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of IMT Cranes Canada Limited 68,444 

PC 1987-204, February 5, 1987, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Rebel Steel Industries Limited 4,199 

PC 1987-324, February 19, 1987, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Wilcox Bodies Limited 9 

PC 1987-442, March 12, 1987, remission of 
customs duties and sales tax on certain books 
and other printed matter 24,269 

PC 1987-443, March 12, 1987, remission of 
customs duties and sales tax on certain 
computer parts and semiconductors 37,887,601 

PC 1987-606, March 26, 1987, remission of 
customs duties on certain diesel engines and 
parts for use in the production of mining 
equipment, electricity generating sets or 
vessels 1 ,475 

PC 1987-620, March 26, 1987, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Fabricants de Boites de Camions 
Bell (1986) Incorpor^e 3.707 

PC 1987-621, March 26, 1987, remission of 
customs duties on specified commercial vehicles, 
parts and accessories and parts thereof of 
Intercontinental Truck Body B C Incorporated 41,323 



3 . 6 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBLIC ACCOUNTS, 1990-91 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



i *»u'.Uvu. >■ 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1987-622, March 26, 1987, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Intercontinental Truck Body Limited 28,152 

PC 1987-947, May 7, 1987, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Equipment Labrie Limited 255,998 

PC 1987-1044, May 21, 1987, remission of 
customs duties, sales and excise taxes 
on goods imported into 
Canada to be tested or examined for 
certification by an accredited organization 715,144 

PC 1987-1 135, June 4, 1987, grants a remission 
of excise duty on domestic spirits that are 
unfit for human 
consumption 40,576 

PC 1987-1442, July 23, 1987, remission of 
customs duties and a portion of sales tax on 
railway air brake equipment 878,420 

PC 1987-1534, July 30, 1987, remission of 
customs duties and partial remission of sales 
tax on defence supplies imported into Canada 
as part of or for use in the manufacture 
of a Low Level Air Defence 
System 4,689,240 

PC 1987-1600, July 30, 1987, remission of 
customs duties on buses, parts and accessories 
and parts thereof of Les Entreprises Michel 
Corbeil Incorporated 34,432 

PC 1987-1987, September 24, 1987, remission of 
customs duties on specified commercial vehicles, 
parts and accessories and parts thereof of 
L Knight & Co Ltd 838 

PC 1987-2624, December 17, 1987, remission 
of customs duties on machinery and 
equipment of CAMI Automotive Inc 384,552 

PC 1987-2672, December 22, 1987, remission 
of customs duties and a portion of the sales 
tax on tires imported by Goodyear Canada Inc 13,277,847 

PC 1987-2673, December 22, 1987, remission 
of customs duties and a portion of the federal '■-.<■•■ 

sales tax on tires imported by Michelin Tires 
(Canada) Ltd 4,721,915 

PC 1987-2674, December 22, 1987, remission 
of customs duties and a portion of the federal 
sales tax on tires imported by Uniroyal 
Goodrich Canada Inc 3,482,584 

PC 1988-357, March 3. 1988, remission of 
customs duties and excise taxes in excess ' 

of the amount payable on 1/1 20th of the value 
of various vessels for each month or portion 
thereof they remained in Canada 40,771,501 



PC 1988-637, March 30, 1988, remission of 
customs duties on chemicals and photomasks 
for making semiconductor devices, imported ^ 

during the period January 1, 1987 
to December 3 1 , 
1990 91,979 

PC 1988-725, April 21, 1988, remission of 
customs duties on foreign-owned used foundry 
patterns and related goods temporarily 
imported for use in the manufacture of metal 
castings for export 59,252 

PC 1988-1203, June 17, 1988, remission of 
customs duties on pasta 745,480 

PC 1988-1276, June 23, 1988, remission of 
customs duties and a portion of the sales tax 
on goods imported between January 1, 1987 and > 

December 31, 1993, for use in the updating and 
modernization of four Tribal Class destroyers 
for the Canadian Navy 7,155,375 

PC 1988-2434, October 17, 1988, remission of 
customs duties and a portion of the sales tax 
on miniature motor vehicles 14 

PC 1988-2592, November 17, 1988, remission of 
a portion of the customs duties and sales tax 
on textile fabrics for use in the manufacture 
of hardback materials produced by lamination 
for lampshades, imported prior to March 19, 1987 ... 122,129 

PC 1988-2897, December 30, 1988, remission of 
customs duties on vehicles of Hyundai Auto 
Canada Inc. and parts thereof 950,895 

PC 1988-2898, December 30, 1988, remission of i' 

customs duties on vehicles of Toyota and parts 
thereof 19,609,203 

PC 1988-2899, December 30, 1988, remission of 
customs duties on vehicles of Honda of Canada 
Mfg Inc. and parts thereof 22,023,408 

PC 1988-2900, December 30, 1988, remission of 
customs duties on vehicles of Hyundai Auto 
Canada Inc. and parts thereof 10,610,971 

PC 1988-2906, December 30, 1988, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Atelier Gerard Laberge Inc 2,724 

PC 1988-2908, December 30, 1988, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Boite de Camions GAM Inc 1,386 

PC 1988-2910, December 30, 1988, remission of 
customs duties on vehicles, parts and 
accessories and parts thereof of CAMI 
Automotive Inc 95,941,832 

PC 1988-2912, December 30, 1988, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Cusco Industries 566 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 7 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



*'!f, ' ^ i 



jmlX, 



Description of the Order Amount 

PC 1988-2913, December 30, 1988, remission 
of customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Deluxe Van & Body Ltd 32,295 

PC 1988-2914, December 30, 1988, remission of 
customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Durabody and Trailer Ltd 19,637 

PC 1988-2915, December 30, 1988, remission of ' '"' " 

customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of Dynamic Fiber Ltd • ... 36,952 

PC 1988-2916, December 30, 1988, remission of "'" '= '' 

customs duties on vehicles, parts and 
accessories and parts thereof of Ford Motor . 

Company of Canada Limited 16,496 

PC 1988-2917, December 30, 1988, remission of 
customs duties on specified commercial * ■' * ,. 

vehicles parts and accessories and parts .'' r i. 

thereof of G G Cargo Trailer Industries Inc 4,774 

PC 1988-2918, December 30, 1988, remission of 
customs duties on buses, parts and accessories 
and parts thereof of Greyhound Canada Inc 5,097,320 

PC 1988-2920, December 30, 1988, remission of 
customs duties on automobiles, parts and 

accessories and parts thereof of ' .■.•■".<:' ^ 
Intermeccanica International Inc 99 

PC 1988-2922, December 30, 1988, remission of 
customs duties on specified commercial . 

vehicles, parts and accessories and parts 
thereof of Les BoTtes de Camions Alco Inc 6,079 

PC 1988-2926, December 30, 1988, remission of 
customs duties on specified commercial v _-iv-\ 

vehicles, parts and accessories and parts 
thereof of Thermo King Western (Calgary) Ltd 32,410 

PC 1988-2927, December 30, 1988, remission of 
customs duties on specified commercial -' ' ' ■ 

vehicles, parts and accessories and parts 
thereof of Toronto Kitchen Equipment Ltd 2,579 

PC 1988-2929, December 30, 1988, remission of •> : <,*. , 

customs duties on specified commercial 
vehicles, parts and accessories and parts 
thereof of UTDC Inc 5,643,967 

PC 1988-2931, December 30, 1988, remission of ■ ' • , 

customs duties on specified commercial , 

vehicles, parts and accessories and parts ■ > 
thereof of Westank-Willock 72 

PC 1988-2944, December 30, 1988, remission of 
customs duties and a portion of the sales tax 
on tires imported by General Tire Canada Inc 3,745,465 

PC 1988-2945, December 30, 1988, remission of ' ' 

customs duties and a portion of the sales tax 
on tires imported by Bridgestone Canada Inc 6,772,281 

PC 1989-234, February 23, 1989, remission of 
customs duties on fresh and semi-processed 
fruits and vegetables imported for processing 19,095 



Description of the Order 



Amount 



PC 1989-738, April 28, 1989, remission of 
customs duties on goods used in the development 
and manufacture of systems and components under 
the terms of the Canada-USA/NASA Cooperative 
Space Station Program 

PC 1989-797, May 4, 1989, remission of customs 
duties on electrically operated time or 
date stamping or time or date recording 
equipment, or parts thereof during the period 
August 14, 1987 to December 3 L 1989 

PC 1989-1162, June 15, 1989, remission of a 
portion of the customs duties and a portion of 
the sales tax on machinery and equipment 
imported into Canada by certain specified 
companies for use in the production of original 
parts and accessories for automobiles 

PC 1989-1836, September 21, 1989, remission of 
duties on certain chemicals and vitamins for 
use in the manufacture of animal or poultry 
feeds 

PC 1989-1837, October 3, 1989, remission of 
customs duties on certain fresh and 
semi -processed fruits and vegetables imported 
for processing during 1987 and 1988 

PC 1989-2173, October 29, 1989, remission of 
customs duties on powered ice augers imported 
into Canada by B & G Marketing Services of 
Canada Ltd., of Orillia, Ontario 

PC 1989-2471, December 14, 1989, remission of 
a portion of the customs duties and a portion 
of the sales tax on machinery and equipment 
imported into Canada by certain specified 
companies for use in the production of 
original parts and accessories for automobiles 

PC 1990-275, February 15, 1990, remission of 
customs duties and a portion of the sales 
and excise taxes on tractors imported 
temporarily for use in the design, development 
and production in Canada of tractor attachments 
by Ber-Vac Incorporated 

PC 1990-1160, June 14, 1990, remission 
of sales tax payable on poppies and 
wreaths sold during the period July 1, 
1987 to June 30, 
1989 

PC 1990-1366, June 28, 1990, remission of a 
portion of the customs duties and sales tax on 
machinery and equipment imported into Canada 
by certain specified companies for the 
production of original parts and accessories 
for automotiles 

PC 1990-2694, December 13, 1990. remission of 
customs duties on certain fresh and semi- 
processed fruits and vegetables imported for 
processing 

PC 1990-2695, December 13, 1990. remission of 
anti-dumping duties paid on wooden clothespins 
from Taiwan by Metropolitan Stores (MTS) 
Inc 



3 . 8 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



<i»^ • 



PUBLIC ACCOUNTS, 1990-91 



.S?^'i.?»*.a''V«f '>.-,lK ?:'i>^ 



Description of the Order 



Amount 



Description of the Order 



Amount 



212,185,286 



4,128 



PC 1990-2848, December 21, 1990, remission of 
the duties, including the goods and services 
tax on goods for use in joint Canada-United 
States Government projects 74,400 

PC 1990-2849, December 21, 1991, remission of 
customs duties and the goods and services tax 
on Passover foods and products of a class not 
available in Canada 566,353 

PC 1990-2850, December 21, 1990, remission of 
customs duties, excise taxes and Goods and 
Services tax on goods for use at American bases 
in Newfoundland 24,967 

PC 1990-2854, December 21, 1990, to remit the 
GST paid or payable by departments of the 
federal government on their taxable purchases 
of goods and services. The remission does not 
affect the net GST tax revenue ultimately 
retained by the government 

PC 1991-275, February 14, 1991, remission of 
the whole or a portion of the customs duties 
and a portion of the sales tax paid on certain 
imported goods 

PC 1991-277, February 14, 1991, remission of 
sales tax paid on materials used exclusively 
in the construction of an addition to a 
school building for the Ottawa Christian 
School Association 5,459 

PC 1991-521, March 21, 1991, remission to 
Vetcraft Shops of sales tax payable on 
poppies and wreaths produced 

and sold between July 1, 1989 ' 

and ending • ■ ■' 

June 30, 1990 178,012 

Total Customs and Excise 1,053,661,729 



Taxation 

PC 1985-343, February 5, 1985, remission of 
income tax, penalties and all relevant interest 
payable by Hudson's Bay Oil and Gas Company, for 
each taxation year ending after 1983 and before 
1991, in respect of the acquisition of capital 
stock by Dome 
Energy 



PC 1986-1342, June 5, 1986, amended the 
Isolated Posts Housing and Travel Assistance 
Benefits Remission Order made by Order 
in Council PC 1984-3792 of November 29, 1984, 
to extend its application in respect of housing 
benefits and travel assistance benefits received 
by employees at isolated posts to the 1986 
taxation " ' 
year 

PC 1987-8/955, May 7, 1987, remission of income 
tax in favour of Stuart W E Jones in respect 
of taxation year 1985 and each subsequent year 
thereafter, except any year to which paragraph 
60(j) of the Income Tax Act does not apply 
and except any year after 2005 



40,505,742 



375 



1,468 



PC 1988-787, April 28, 1988, amended the Indian 
Remission Order, made by Order in Council PC . • 

1985-2446 of August 7, 1985, by extending the ' 

application of the Order to the 1986 and 1987 
taxation years and expanding the Order to apply ■,■. 

to periodic pension receipts received by Indians 
as well as interest paid or payable in respect 
of penalty imposed on income tax remitted 90,043 

PC 1989-740, April 28, 1989, remission of income .^^t.: r 

tax, penalties and interest payable by status of 
Indian for taxation years before 1988 661,283 

PC 1989-1204, June 22, 1989, remission of income 
tax in respect of certain income of individuals 
earned in the Province of Quebec for the 1983 
to 1990 taxation years 1,792,293 

PC 1989-1274, June 29, 1989, amended the - .,: 

Resource Royalty Remission Order, made by Order 
in Council PC 1986-2603 of November 20, 1986, 
extending the time for applying for remission 
under the order to August 31, 1989 5,813,167 

PC 1989-1293, June 29, 1989, remission of income 
tax and all relevant interest payable by 
Jacqueline Allard for the 1983 and 1985 taxation 
years 4,5 10 

PC 1989-1873, September 21, 1989, remission of 
income tax and all relevant interest payable 
by Dudley Stewart for the 1986 taxation 
year 1,901 

PC 1990-456, March 8, 1990, remission of income 
tax and all relevant interest payable by 
Suzanne Morel for the 1982 taxation year J:^^ 

PC 1990-457, March 8, 1990, remission of income 
tax, penalties and all relevant interest payable 
by the Royal Canadian Legion, Port Arthur 
Branch No 5 for the 1980 to 1984 taxation 
years 18,346 

PC 1990-975, May 24, 1990, remission of income 
tax and all relevant interest payable by Marion 
J Vaughan for the 1988 taxation 
year 3,887 

PC 1990-976, May 24, 1990, remission of income 
tax and all relevant interest payable by C 
Melinda George for the 1984 taxation 
year , . I'^IS 

PC 1990-977, May 24, 1990, remission of income 
tax, related penalties and all relevant interest ! 

payable by Larry Ausman for the 1978 taxation 
year 5,177 

PC 1990-978, May 24, 1990, remission of income 
tax and all relevant interest payable by Femand 
J Judd for the taxation years 1977 to 1983 and 
remission of income tax and all relevant 
interest payable by June M Judd for the 1978 
to 1984 taxation years 13,844 

PC 1990-979, May 24, 1990, remission of income 
tax and all relevant interest payable by 
Pierrette Courtois for the 1987 taxation 
year 4,126 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 9 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1990-1637, July 27, 1990, extended the 
time for complying with a condition in remission 
PC 1990-272 of February 15, 1990 in favour 
of Laura Evelyn Kristjanson Downey 16^42 

PC 1990-2043, September 20, 1990, remission of 
income tax and all relevant interest payable by 
Joseph T Johnson for the 1981 and 1984 taxation 
years 1,301 

PC 1990-2091, September 27, 1990, remission of ' 

income tax payable to individuals in respect of 
Quebec family allowances received in 1989 65,000,000 

PC 1990-2093, September 27, 1990, remission of 
income tax and all relevant interest and 
penalties in respect of certain amounts paid or 
credited by Telesat Canada 569,939 

PC 1990-2094, September 27, 1990, remission of 
income tax payable by Spruce Falls Power and 
Paper Company Limited for the 1989 and 1990 
taxation years 430,000 

PC 1990-2127, September 27, 1990, remission of 
income tax and all relevant interest payable by 
Club Social Val Marguerite Inc. for the 1983 
taxation year 3,273 

PC 1990-2129, September 27, 1990, remission of 
income tax under Part I of the Income Tax Act 
payable by Shirley Pavlakovich for the 1978 to ■» •- • 

1980 taxation years 1,893 

PC 1990-2130, September 27, 1990, remission of 
income tax and all relevant interest payable by 
Nicolas Vincelli for the 1984 taxation 
year 738 

PC 1990-2131, September 27, 1990, remission of 
income tax and all relevant interest payable by '' " ' * 

Gerard Lacombe for the 1985 taxation 
year 1,480 

PC 1990-2132, September 27, 1990, remission of 
income tax and all relevant interest payable by 
Thomas R Smith for the 1988 taxation 
year 2,553 

PC 1990-2133, September 27, 1990, remission of 
Child Tax Credit and Sales Tax Credit deemed 
paid by Martin Kelsey Webb for the 1986 taxation 
year 529 

PC 1990-2134, September 27, 1990, remission of 
income tax and all relevant interest payable by 
Hedwig Hablitschek for the 1987 taxation 
year 4,294 

PC 1990-2135, September 27, 1990, remission of 
income tax and all relevant interest payable by 
Willy Jackson for the 1984 taxation '^ ' 

year 698 

PC 1990-2136. September 27, 1990, remission of 
income tax and all relevant interest payable by 
Joyce Sasbrink-Harkema for the 1984 and 1985 
taxation years and a Child Tax Credit for the 
1985 taxation year 2,694 



PC 1990-2138, September 27, 1990, remission of 
income tax, a late filing penalty and all 
relevant interest payable by George Alexander 
Fletcher for the 1985 and 1986 taxation years, 
and remission of a late filing penalty and all 
relevant interest payable by Belle Eau Claire 
Investments Ltd. for the 1984 and 1985 taxation 
years 

PC 1990-2139, September 27, 1990, remission of 
a penalty and all relevant interest payable by 
Leslie E Mitchell in respect of the 1982 
taxation year 

PC 1990-2269, October 18, 1990, remission of 
income tax and all relevant interest payable by 
Marie Plante for the 1988 taxation 
year 

PC 1990-2397, November 8, 1990, remission of 
penalties and all relevant interest payable 
under the Petroleum and Gas Revenue Tax Act by 
Soquip Alberta Inc. for the 1985 to 1987 
taxation years 

PC 1990-2398, November 8, 1990, remission of 
income tax payable by Freda Yoner for the 1982 
and 1983 taxation years 

PC 1990-2399, November 8, 1990, remission of 
income tax and all relevant interest payable by 
Sabina Fues for the 1978 to 1984 taxation 
years 

PC 1990-2400, November 8, 1990, remission of 
income tax and all relevant interest payable by 
Elizabeth Brinston for the 1974 to 1985 taxation 
years 

PC 1990-2598, November 29, 1990, remission of 
income tax and all relevant interest payable by 
Gary Biensch for the 1979 taxation 
year 

PC 1991-256, February 14, 1991, remission of 
income tax, penalties and all relevant interest 
payable by certain taxpayers who have made 
maintenance payments for taxation years after 
1978 and before 1989 

PC 1991-257, February 14, 1991, remission of 
income tax payable by certain Canadian residents 
incurring Child Care Expenses outside Canada or 
incurring moving expenses when moving to or 
from a location outside Canada for taxation 
years after 1 984 and before 
1989 

PC 1991-264, February 14, 1991, amended the 
Indian Remission Order, made by Order in Council 
PC 1985-2446 of August 7, 1985, extending its 
application to the 1988, 1989 and 1990 taxation 
years 

Total Taxation 

Total National Revenue 



3 . 10 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBUC ACCOUNTS, 1990-91 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



..;).. ''lij. ...^ 



Description of the Order 



Amount 



Description of the Order 



Amount 



SECRETARY OF STATE 

Ministry of State (Multiculturalism and 
Citizenship) 

PC 1985-660, June 13, 1985, continued the 
remission of the fee paid or payable under 
Section 32 of the Citizenship Regulations in 
respect of an application for a certification 
of citizenship under Section 10 of the said 
Regulations or on the behalf of a citizen who 
is a minor or by a citizen who has attained 
the age of 1 8 years where that citizen has 
been invited by a club or an organization 
to take part in a ceremony for the promotion 
of citizenship 



PURSUANT TO SECTION 76 OF THE 
CUSTOMS TARIFF 



TRANSPORT 

PC 1990-1653, July 27, 1990, remission of 
the fee paid or payable pursuant to the Air 
Services Fees Regulations for crash fire 
fighting and rescue services (CFR) provided 
at an airport during hours other than normal 
operating hours for CFR, for aircraft used 
in flying training 



NATIONAL REVENUE 
Customs and Excise 

Remission orders on certain goods tliat are 
temporarily imported 

PC 1953-18/894, June 9, 1953, remission of 
customs duties and taxes in the amount of 
$1,330,808, which equals the amount of customs 
duties and taxes in excess of the amount paid 
on a proportionate basis, on temporary 
importations of locomotives and miscellaneous 
railway equipment for use by railway companies 
in Canada 

PC 1974-2523, November 19, 1974, remission of 
customs duties and taxes in the amount of 
$16,790, which equals the amount of customs 
duties and taxes that would have been payable 
if the goods were permanently imported into 
Canada, on temporary importations of commercial 
samples for exhibition of demonstration 

PC 1985-3606, December 12, 1985, remission of 
customs duties and a portion of the taxes in 
the amount of $4,902, which equals the amount 
of customs duties and taxes which would have 
been payable on the goods if they had been 
permanently imported into Canada on temporary 
importations of goods to be photographed for 
topical illustrations 



13,000 



15,000 



NATIONAL REVENUE 
Customs and Excise 

DRA 1988-1, February 11, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 395,478 

DRA 1988-2, February 23, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,048,933 

DRA 1988-3, March 10, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,028,355 

DRA 1988-4, March 21, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,100,573 

DRA 1988-5, April 17, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,495,682 

DRA 1988-6, April 21, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,028,556 

DRA 1988-7, May 4, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 538,089 

DRA 1988-8, May 19, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 859,763 

DRA 1988-9, June 3, 1988, remission of 
customs duties under the Machinery Program ■ ■ . .t 'r 

for machines and parts thereof not available 
from production in Canada 1 ,388,392 

DRA 1988-10, June 17, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,279,877 

DRA 1988-1 1, June 28, 1988, remission of 
customs duties under the Machinery Program ""^ ' 

for machines and parts thereof not available 
from production in Canada 1,476,910 

DRA 1988-12, July 11, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,277,924 

DRA 1988-13, July 27, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 688,470 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 11 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



Description of the Order 



Amount 



Description of the Order 



Amount 



DRA 1988-14, August 10, 1988, remission of 
customs duties under the Machinery Program ' < • 

for machines and parts thereof not available 
from production in Canada 1,386,006 

DRA 1988-15, August 24, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,121,923 

DRA 1988-16, September?, 1988, remission of • (,v 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 877,108 

DRA 1988-17, September 23, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 6,013,871 

DRA 1988-18, October 4, 1988, remission of 
customs duties under the Machinery Program i 

for machines and parts thereof not available 
from production in Canada 1,970,768 

DRA 1988-19, October 18, 1988, remission of 
customs duties under the Machinery Program * 

for machines and parts thereof not available 
from production in Canada 1,670,298 

DRA 1988-20, November 23, 1988, remission of 
customs duties under the Machinery Program ' ^ 
for machines and parts thereof not available 
from production in Canada 1,408,033 

DRA 1988-21, November 18, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,366,497 

DRA 1988-22, November 29, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,277,706 

DRA 1988-23, December 12, 1988, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,534,070 

DRA 1988-24, January 9, 1989, remission of 
customs duties under the Machinery Program - —" ' ' 
for machines and parts thereof not available 
from production in Canada 2,414,300 

DRA 1989-1, January 18, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,388,263 

DRA 1989-2, February 9, 1989, remission of 
customs duties under the Machinery Program ■■.<,: 

for machines and parts thereof not available 
from production in Canada 648,104 

DRA1989-3, February 15, 1989, remission of '• '■' 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,336,574 



DRA 1989-4, March 4, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-5, March 15, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-6, April 5, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-7, April 21, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-8, April 25, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-9, May 24, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada , 

DRA 1989-10, May 30, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-11, June 27, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-12, June 27, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-13, July 13, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-14, July 18, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-15, August 15, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-16, August 16, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

DRA 1989-17, September 5, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



3 . 12 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBLIC ACCOUNTS, 1990-91 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



M^k- 



Description of the Order 



Amount 



Description of the Order 



Amount 



DRA 1989-18, September 26. 1989, reinission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,336,1 17 

DRA 1989-19, October 5, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 4,490,5 15 

DRA 1989-20, October 18, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,146,655 

DRA 1989-21, November 1, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,634,508 

DRA 1989-22, November 8, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,984,746 

DRA 1989-23, November 24, 1989, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,568,207 

DRA 1989-24, December 6, 1989. remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 937,518 

DRA 1989-25, January 10, 1990, remission of > ' 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,600,619 

DRA 1990-1, January 23, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,928,760 

DRA 1990-2, February 2, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 857,530 

DRA 1990-3, February 22, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,453,586 

DRA 1990-4, March 5, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 4,434,152 

DRA 1990-5, March 16, 1990, remission of 
customs duties under the Machinery Program -' "' 

for machines and parts thereof not available 
from production in Canada 2,776,529 

DRA 1990-6, April 3, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,900,894 



DRA 1990-7, April 25, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,076,918 

DRA 1990-8, May 7, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,585,139 

DRA 1990-9, May 18, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,713,676 

DRA 1990-10, June 7, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,594,641 

DRA 1990-1 1, June 25, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,206,423 

DRA 1990-12, July 3, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,819,902 

DRA 1990-13, July 16, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,190,870 

DRA 1990-14, July 24, 1990, remission of . .. i . .,- 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,467,242 

DRA 1990-15, August 30, 1990, remission of ^. . . ,; 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,182,032 

DRA 1990-16, August 30, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,404,459 

DRA 1990-17, September 12, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 870,998 

DRA 1990-18, September 25, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,286,551 

DRA 1990-19, October 12, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,664,204 

DRA 1990-20, October 22, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,310,692 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 ,13 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



v? * 



Description of the Order 



Amount 



Description of the Order 



Amount 



DRA 1990-21, Novembers, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 593,622 

DRA 1990-22, November 21, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 575,297 

DRA 1990-23, November 28, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,239,65 1 

DRA 1990-24, December 12, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 567,339 

DRA 1990-25, December 28, 1990, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 97,21 1 

DRA 1991-1, January 18, 1991, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 890,749 

DRA 1991-2, February 6, 1991, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 916,952 

DRA 1991-3, February 26, 1991, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 37,560 

DRA 1991-4, March 5, 1991, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,530 

DRA 1991-5, March 19, 1991, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,874,355 

Total National Revenue 130,663,041 



PURSUANT TO SECTION 101 OF THE 
CUSTOMS TARIFF 

NATIONAL REVENUE 
Customs and Excise 

PC 1971-2727, December 14, 1971, remission of 
duties for certain parts for machines and 
accessories and attachments 



PC 1987-2746, December 31, 1987, remission of 
customs duties on certain parts classified 
under specific tariff items enumerated in the 
Schedule 



1,810 



555,217 



PC 1988-772, April 28, 1988, remission of 
customs duties on coated titanium anodes, 
imported from January 1, 1988 to December 31, 
1989, for use in the manufacture of chlorine 
and sodium hydroxide 5 1 8,465 

PC 1988-1242, June 23, 1988, remission of 
customs duties on tailored collar shirts 
imported by eligible shirt manufacturers 
during the period January 1, 1989 to 
December 31, 1997 8,521.808 

PC 1988-1243, June 23, 1988, remission of 
customs duties on greige shirting fabric 
imported by eligible shirting fabric 
producers, converting mills and shirt 
manufacturers during the period January 1, 
1989 to December 31, 1997 2,316,896 

PC 1988-1244, June 23, 1988, remission of 
customs duties on blouses and shirts imported 
by eligible blouse and shirt manufacturers 
and coordinated apparel manufacturers 
during the period January 1 , 1989 to 
December 31, 1997 10,600,469 

PC 1988-1245, June 23, 1988, remission 
of customs duties on denim fabrics produced 
in the United States and imported by 
eligible denim fabric producers during the 
period January 1, 1989 to December 31, 
1993 1,419,647 

PC 1988-1246, June 23, 1988, remission 
of customs duties on outerwear apparel 
and fabrics imported by eligible outerwear 
apparel and outerwear fabric manufacturers 
during the period January 1, 1989 to 
December 31, 1997 4.163,440 

PC 1988-2255, September 29, 1988, 
remission of a portion of customs 
duties on printing rolls imported by DOMCO 
Industries Limited, Famham, Quebec, 
for use in producing floor coverings 9,717 

PC 1988-2374, October 17, 1988, remission of 
customs duties on satellites and satellite 
subsystems for testing and goods for 
use in the manufacture of satellites 
and subsystems 1,751,210 

PC 1988-2469, October 31, 1988, remission of 
customs duties on certain implants for use 
in fattening cattle 89,301 

PC 1988-2796, December 22, 1988, remission of 
customs duties on sensitized photographic 
film imported by Kodak Canada Inc 128,235 

PC 1989-422, March 16, 1989, remission of 
customs duties on certain disodium carbonate 
for use in the manufacture of glass botdes 92,178 

PC 1989-1668, August 24, 1989, remission of 
customs duties on certain specialty yarns 
and fabrics for use in the manufacture of 
apparel after 1988 5,437.508 



3 . 14 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



PUBLIC ACCOUNTS, 1990-91 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1989-1670, August 24, 1989, remission of 
customs duties and a portion of the sales tax 
on pointe shoes or block toe shoes during 
the period July 1, 1988 to June 30, 
1990 119.799 

PC 1989-2103, October 19, 1989, remission of 
customs duties on certain tropical products 
imported on or after July 1, 1989 886,134 

PC 1989-2465, December 14, 1989, remission of 
customs duties and sales tax on electrical 
power transformers and parts 3,571,286 

PC 1990-109, January 25, 1990, remission of {/ 'Y- 

duties on nuclear power generation components 
and systems imported temporarily into Canada 
for testing purposes by Stern Laboratories Inc 491 

PC 1990-1022, May 31, 1990, remission of 
customs duties on electrolysers for installation 
in PPG Canada's chemical plant at Beauharnois, 
Quebec 524,937 

PC 1990-1073, June 7, 1990, remission of 
customs duties and a portion of the sales 
tax on gas ranges 810,145 

PC 1990-1183, June 21, 1990, remission of '' 

customs duties and a portion of the sales tax on 
certain goods imported into Canada for 
Food Pacific '90 1,043 

PC 1990-1841, August 28, 1990, partial 
remission of customs duties and sales tax on 
non-alcoholic wine 82,77 1 

PC 1990-2255, October 18, 1990, remission of 
customs duties and a portion of the sales tax 
on synthetic netting imported for game bird 
pens 1 ,645 

PC 1990-2492, November 22, 1990, remission of ' 

customs duties on textured polyester filament 
yam imported for weaving broadwoven fabric 524,365 

PC 1990-2683, December 13, 1990, remission of 
customs duties and a portion of the 
sales tax on shade fabrics for use in 
growing horticultural crops 194,048 

PC 1990-2707, December 13, 1990, remission of 
customs duties and a portion of the sales tax 
on motorized stair climbing exercise apparatus 
equipped with electronic monitors 167,223 

PC 1991-48, January 17, 1991, remission of 
customs duties on potatoes imported for use in 
the manufacture of potato chips 4,253 

Total National Revenue 42,494,041 



PURSUANT TO SECTION 133 OF THE 
CUSTOMS TARIF 



NATIONAL REVENUE 
Customs and Excise 

PC 1978-21 16, June 29, 1978, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 27 

PC 1979-2349, September 6, 1979, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,399 

PC 1980-448, February 8, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,295 

PC 1980-449, February 8, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,091 

PC 1980-1016, April 17, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,688 

PC 1 980- 1 1 29, May 1 , 1 980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,884 

PC 1980-1308, May 15, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 15,996 

PC 1980-1518, June 5, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 6,755 

PC 1980-1647, June 19, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,043 

PC 1980-2384, September 5, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,763 

PC 1980-2452, September 12, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3, 1 17 

PC 1980-2620, October 2, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,711 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 .15 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1980-3039, November 6, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 15,346 

PC 1980-3040, November 6, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,902 

PC 1980-3199, November 27, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 7,781 

PC 1980-3200, November 27, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 7,014 

PC 1980-3467, November 27, 1980, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,7 1 3 

PC 1981-35, January 8, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,618 

PC 1981-36, January 8, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,979 

PC 1981-37, January 8, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 70,241 

PC 1981-38, January 8, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 7,214 

PC 1981-228, January 29, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 5,709 

PC 1981-235, January 29, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 5,561 

PC 1981-297 February 5, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 10,076 

PC 1981-435, February 19, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,785 

PC 1981-592, March 5, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,100 



PC 1981-593, March 5, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-666, March 12, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-667, March 12, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-837, March 12, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-905, April 2, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-978, April 9, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-979, April 9, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-1183, May 7, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1 98 1 - 1 1 84, May 7, 1 98 1 , remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-1185, May 7, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-1495, June 4, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-1496, June 4, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-1497, June 4, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 

PC 1981-1555, June II, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



17,535 



3 . 16 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 






PUBLIC ACCOUNTS, 1990-91 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1981-1649, June 18, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-1734, June 25, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada , 



PC 1981-1961, June 16, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-1962, July 16, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-2130, July 29, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada , 



PC 1981-2131, July 29, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-2244, August 19, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-2245, August 19, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-2246, August 19, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-2395, September 3, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-2458, September 3, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-2550, September 16, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-2630, September 23, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-2738, October 8, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



15,935 



33,474 



39,394 



7,431 



3,389 



2,934 



10,857 



25,706 



18,237 



23,712 



49,399 



19,213 



6,223 



2,508 



PC 1981-2739, October 8, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-3038, October 29, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-3137, November 5, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-3265, November 19, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-3360, November 26, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-3563, December 17, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1981-3564, December 17, 1981, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-82, January 4, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-87, January 14, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-204, January 21, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-264, January 28, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-347, February 4, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-397, February 11, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-612, February 18, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



9,068 



24,571 



5,406 



6,109 



22,811 



4,783 



37,295 



5,659 



66,397 



34,762 



23,937 



51,779 



64,654 



30,551 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3.17 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



'9-.' 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1982-698, March 4, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-699, March 4, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-861, March 18, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-891, March 18, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1007, April 1, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1074, April 8, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1 187, April 22, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982- 11 88, April 22, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1304, April 29, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1344, May 6, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1461, May 13, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1527, May 20, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1598, May 27, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1662, June 3, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



7,871 



22,222 



13,486 



28,127 



27,513 



25,161 



14,883 



13,146 



9,427 



17,102 



9,115 



8,401 



8,443 



15,678 



PC 1982-1729, June 12, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1792, June 17, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-1959, June 30, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2028, July 8, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2181, July 22, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2265, July 29, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2362, August 5, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2485, August 18, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2633, September 3, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2634, September 3, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2759, September 9, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2869, September 22, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-2984, September 30, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



PC 1982-3145, October 14, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



3 . 18 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBLIC ACCOUNTS, 1990-91 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 






}>*■ 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1982-3374, November 4, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,980 

PC 1982-3375, November 4, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 6,210 

PC 1982-3478, November 18, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 7,154 

PC 1982-3596, November 25, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 61 ,660 

PC 1982-3672, December 2, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 35,122 

PC 1982-3792, December 9, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 24,302 

PC 1982-3940, December 23, 1982, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 32,044 

PC 1983-27, January 13, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available " 

from production in Canada 1 ,697 

PC 1983-28, January 13, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 6,335 

PC 1983-217, January 27, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 45,912 

PC 1983-279, February 3, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 24,060 

PC 1983-459, February 17, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,357 

PC 1983-536, February 24, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 5,927 

PC 1983-668, March 3, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 27,250 



PC 1983-669, March 3, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 18,135 

PC 1983-710, March 10, 1983, remission of 
customs duties under the Machinery Program ' 

for machines and parts thereof not available 
from production in Canada 15,189 

PC 1983-767, March 17, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 20,660 

PC 1983-851, March 24, 1983, remission of 
customs duties under the Machinery Program ' 

for machines and parts thereof not available 
from production in Canada ■ 3^232 

PC 1983-948, March 31, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3ilSi 

PC 1983-1177, April 21, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 10,653 

PC 1983-1322, May 5, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 6,743 

PC 1983-1323, May 5, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 14,126 

PC 1983-1399, May 12, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 4,927 

PC 1983-1508, May 19, 1983, remission of 
customs duties under the Machinery Program - -»' 

for machines and parts thereof not available 
from production in Canada 14,940 

PC 1983-1535, May 26, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,403 

PC 1983-1714, June 9, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 7,166 

PC 1983-1870, June 23, 1983, remission of ' 

customs duties under the Machinery Program ' 

for machines and parts thereof not available 
from production in Canada 7,043 

PC 1983-2042, June 30, 1983, remission of ' 
customs duties under the Machinery Program "• 

for machines and parts thereof not available 
from production in Canada 2,460 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 19 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



♦ .-.'f 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1983-2072, July 7, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 8,248 

PC 1983-2345, July 27, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 ,990 

PC 1983-2484, August 10, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 30,482 

PC 1983-2599. August 24, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 47,647 

PC 1983-2684, September 1, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 45,750 

PC 1983-2803, September 15, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 8,594 

PC 1983-2895, September 15, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 38,900 

PC 1983-3168, October 13, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 8,954 

PC 1983-3170, October 13, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 5,1 17 

PC 1983-3349, October 27, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 48,898 

PC 1983-3548, November 17, 1983, remission of 
customs duties under the Machinery Program < 

for machines and parts thereof not available 
from production in Canada 7,1 18 

PC 1983-3549, November 17, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 37,542 

PC 1983-3669, November 24, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 4,003 

PC 1983-3855, December 8, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 4,553 



PC 1983-4021, December 15, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 36,994 

PC 1983-4104, December 22, 1983, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 7,963 

PC 1984-50, January 11, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 8,888 

PC 1984-146, January 19, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 19,743 

PC 1984-147, January 19, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 65,387 

PC 1984-264, January 26, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,781 

PC 1984-433, February 9, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 15,756 

PC 1984-434, February 9, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 22,27 1 

PC 1984-525, February 16, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 6,588 

PC 1984-653, February 23, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 16,532 

PC 1984-780, March 8, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 13,852 

PC 1984-874, March 15, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 6,955 

PC 1984-987, March 22, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 2,668 

PC 1984-988, March 22, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 30,282 



3 . 20 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



PUBLIC ACCOUNTS, 1990-91 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1984-1076, March 5, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 10,197 

PC 1984-1158, April 5, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 58,988 

PC 1984-1243, April 12, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 11 ,836 

PC 1984-1327, April 18, 1984, remission of 
customs duties under the Machinery Program ' "**3 

for machines and parts thereof not available 
from production in Canada 4,747 

PC 1984-1454, May 5, 1984, remission of 
customs duties under the Machinery Program ' ,••".<- 

for machines and parts thereof not available 
from production in Canada 42,1 17 

PC 1984-1556, May 10, 1984, remission of - .:,.-. 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 35,183 

PC 1984-1772, May 24, 1984, remission of ' '^" 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 18,128 

PC 1984-1984, June 7, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 48,450 

PC 1984-2053, June 14, 1984, remission of 
customs duties under the Machinery Program - ' 

for machines and parts thereof not available 
from production in Canada 58,610 

PC 1 984-2 1 89, June 2 1 , 1 984, remission of 
customs duties under the Machinery Program '' 

for machines and parts thereof not available 
from production in Canada 19,052 

PC 1984-2314, June 28, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 31 ,067 

PC 1984-251 1, July 12, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 21,040 

PC 1984-2660, July 25, 1984, remission of ' ' ^' 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 208,966 

PC 1984-2725, August 10, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 32,968 



PC 1984-2726, August 10, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,903 

PC 1984-2834, August 24, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 75,378 

PC 1984-2918, August 31, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 437,527 

PC 1984-3157, September 12, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 23,247 

PC 1984-3394, October 18, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 47,050 

PC 1984-3395, October 18, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 10,522 

PC 1984-3396, October 18, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 36,035 

PC 1984-3397, October 18, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 25,28 1 

PC 1984-3635, November 8, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 24,427 

PC 1984-3636, November 8, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available * 

from production in Canada 1^5834 

PC 1984-3747, November 22, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 23,002 

PC 1984-3896, December 6, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 21 ,704 

PC 1984-3978, December 6, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 47,189 

PC 1984-4097, December 20, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 26,155 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 21 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



■'/' "-"«■ 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1984-4098, December 20, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 10,203 

PC 1984-4099, December 20, 1984, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 34,794 

PC 1985-102, January 17, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 39,095 

PC 1985-295, January 31, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 71,623 

PC 1985-481, February 14, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 12,046 

PC 1985-482, February 14, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 22,433 

PC 1985-483, February 14, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 20,49 1 

PC 1985-637, February 28, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 7,182 

PC 1985-670, February 28, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 12,286 

PC 1985-1047, February 28, 1985, remission of 
customs duties under the Machinery Program ■,^, 
for machines and parts thereof not available 
from production in Canada 44,846 

PC 1985-1048, February 28, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,067 

PC 1985-1 161, April 4, 1985, remission of ,; , 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 38,332 

PC 1985-1162, April 4, 1985, remission of - , >-. 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 13,492 

PC 1985-1163, April 4, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 66,865 



PC 1985-1277, April 18, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 20, 1 85 

PC 1985-1647, May 16, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 78,363 

PC 1985-1648, May 16, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 31,110 

PC 1985-1649, May 16, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 193,738 

PC 1985-1650, May 16, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 49,798 

PC 1985-1706, May 23, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 91 ,599 

PC 1985-1707, May 23, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 32,674 

PC 1985-1907, June 13, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 87,544 

PC 1985-2007, June 20, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 92,5 1 5 

PC 1985-2076, June 27, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 101,171 

PC 1985-2091, June 27, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 85,5 10 

PC 1985-2142, July 4, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 59,322 

PC 1985-2300, July 24, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 59,228 

PC 1985-2359, July 24, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 17,916 



3 . 22 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



PUBLIC ACCOUNTS, 1990-91 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1985-2474, August 7, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 7,824 

PC 1985-2504, August 7, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 66,562 

PC 1985-2690, August 28, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 18,394 

PC 1985-2691, August 28, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 24,114 

PC 1985-2775, September 12, 1985, remission of 
customs duties under the Machinery Program v; . 

for machines and parts thereof not available 
from production in Canada 15,644 

PC 1985-2776, Septembre 12, 1985, remission of <- ; - 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 6,783 

PC 1985-2825, September 19, 1985, remission of - r- 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 128,822 

PC 1985-2826, September 19, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 90,984 

PC 1985-2876, September 26, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 229,627 

PC 1985-2960, October 3, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 187,245 

PC 1985-2961, October 3, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 29,234 

PC 1985-3100, October 10, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 20,892 

PC 1985-3205, October 24, 1985, remission of > ■ > 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 25,121 

PC 1985-3318, November 7, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 18,520 



PC 1985-3319, November 7, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 69,658 

PC 1985-3415, November 11, 1985, remission of . 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 14,105 

PC 1985-3416, November 11, 1985, remission of 
customs duties under the Machinery Program ■ , 

for machines and parts thereof not available 
from production in Canada 6,539 

PC 1985-3417, November 11, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 20,646 

PC 1985-3530, December 5, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 50,870 

PC 1985-3607, December 12, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 24,245 

PC 1985-3608, December 12, 1985, remission of .<= ."i 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 22,447 

PC 1985-3722, December 19, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,839 

PC 1985-3728, December 19, 1985, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 8,146 

PC 1986-48, January 10, 1986, remission of 
customs duties under the Machinery Program . . ^- 

for machines and parts thereof not available 
from production in Canada 34,451 

PC 1986-144, January 16, 1986, remission of , 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 77,053 

PC 1986-208, January 23, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 38,356 

PC 1986-278, January 30, 1986, remission of • , ■ " :; 4 .: , - 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 7,748 

PC 1986-347, February 6, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 52,584 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 23 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1986-404, February 13, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 17,3 1 1 

PC 1986-500, February 17, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 17,848 

PC 1986-501, February 27, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 24,093 

PC 1986-567, March 6, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 9,017 

PC 1986-623, March 13, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 54,155 

PC 1986-686, March 20, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 45,892 

PC 1986-853, April 10, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 81 ,386 

PC 1986-854, April 10, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 308,365 

PC 1986-948, April 17, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 23,668 

PC 1986-1016, April 24, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 5,569 

PC 1986-1071, May 1, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 34,252 

PC 1986-1121, May 8, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 48,198 

PC 1986-1171, May 15, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 86,084 

PC 1986-1210, May 22, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from productior in Canada 4,455 



PC 1986-1356, June 5, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 34,725 

PC 1986-1420, June 12, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 35,348 

PC 1986-1487, June 19, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 101 ,61 1 

PC 1986-1570, June 26, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 76,007 

PC 1986-1727, July 23, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 32,723 

PC 1986-1728, July 23, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 70,603 

PC 1986-1902, August 8, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 34,142 

PC 1986-1903, August 8, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 184,1 10 

PC 1986-1904, August 8, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 49,654 

PC 1986-2135, September 11, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 31 3,300 

PC 1986-2136, September 11, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 37,287 

PC 1986-2137, September 11, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3,92 1 

PC 1986-2200, September 18, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 22,158 

PC 1986-2281, October 2, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 80,38 1 



3 . 24 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Remissions of taxes, fees and penalties — Continued 
Details of remissions of taxes, fees and penalties — Continued 



PUBLIC ACCOUNTS, 1990-91 



Description of the Order 



Amount 



Description of the Order 



Amount 



PC 1986-2282, October 2, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 106,361 

PC 1986-2321, October 9, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 65,193 

PC 1986-2383, October 23, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 35,437 

DRA 1986-36, November 10, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 76,382 

DRA 1986-37, November 10, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 22,748 

DRA 1986-38, November 14, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 25,963 

DRA 1986-39, November 24, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 26,844 

DRA 1986-40, December 1, 1986, remission of , 

customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 8,723 

DRA 1986-41, December 15, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 18,817 

DRA 1986-42, December 15, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1 10,082 

DRA 1986-43, December 22, 1986, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 97,313 

DRA 1986-44, January 9, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 17,724 

DRA 1987-1, January 16, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 24,512 

DRA 1987-2, January 26, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 4,881 



DRA 1987-3, February 13, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 158,754 

DRA 1987-4, February 25, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 68,276 

DRA 1987-5, March 6, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 87,874 

DRA 1987-6, March 25, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 181,475 

DRA 1987-7, April 9, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 41 ,635 

DRA 1987-8, April 27, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 3 15,584 

DRA 1987-9, May 11, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,406,344 

DRA 1987-10, May 20, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 273,690 

DRA 1987-11, June 1, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 653,864 

DRA 1987-12, June 15, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 537,955 

DRA 1987-13, July 2, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 322,352 

DRA 1987-14, July 22, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 1,741,343 

DRA 1987-15, August 4, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 232,313 

DRA 1987-16, August 19, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 980,668 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 .25 



PUBLIC ACCOUNTS, 1990-91 

Remissions of taxes, fees and penalties — Concluded 
Details of remissions of taxes, fees and penalties — Concluded 



Description of the Order 



Amount 



Description of the Order 



Amount 



DRA 1987-17, August 26, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



DRA 1987-18, September 9, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



DRA 1987-19, September 22, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



DRA 1987-20, October 7, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada , 



DRA 1987-21, October 20, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



DRA 1987-22, November 6, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



DRA 1987-23, November 23, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



550,591 



1.514,111 



754,535 



228,283 



768,704 



230,600 



750,732 



DRA 1987-24, December 1, 1^87, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



DRA 1987-25, December 24, 1987, remission of 
customs duties under the Machinery Program 
for machines and parts thereof not available 
from production in Canada 



Total National Revenue 



PURSUANT TO SECTION 14 OF THE PUBLIC 
HARBOURS AND PORT FACILITIES ACT 

TRANSPORT 

PC 1989-1586, August 24, 1989, remission or 
substitution of rates regulations on all 
container charges payable under the Government 
Wharves Regulations by ( 1 ) Co-op€rative de 
Transport Maritime et A€rien, Magdalen Islands, 
Compagnie Relais Nordik (Groupe Desgagn^s) in 
the Province of Quebec, and (2) Marine Atlantic 
Inc in the Province of New Brunswick with 
respect to containers that were landed at or 
were destined for isolated community for which 
marine transportation is the primary means of 
supply of the necessities of life, from June 1, 
1986 to March 31, 1990 



271.730 



1,611.979 



24,284.868 



164,940 



3 . 26 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PVBUC ACCOUNTS, 1990-91 



Debts, obligations and claims written off or forgiven " i ' ^ *■'■ 

There are three types of approval/authority for the write-off or forgiveness of debts, obligations and claims: 

(i) Ministerial approval represents authority given to Ministers under the Financial Administration Act (FAA) or other Acts of 
Parliament as described in (i)(a) and (b) — 

(a) Section 25(1) of the FAA gives Ministers, through Treasury Board regulations, general authority to approve the write-offs, 
from the memorandum departmental accounts receivable, of any debt other than overpayments of salaries, wages, and 
employment-related allowances, obligation or claim that does not exceed $25,000. 

(b) Other Acts of Parliament (eg. Bankruptcy Act) give Ministers general authority to approve the write-off or forgiveness of 
specific debts, obligations or claims. 

(ii) Treasury Board approval — Section 25(1) of the FAA allows a Minister, with specific Treasury Board approval, to write-off, 
from memorandum departmental accounts receivable, any debt, obligation or claim that exceeds $25,000. Certain debts, 
obligations or claims less than $25,000, such as the overpayment of salaries, wages and employment-related allowances, may 
need Treasury Board approval to be written off. 

(iii) Parliamentary authority — *- 

(a) Section 25(2) of the FAA requires that where a debt, obligation or claim included in the Statement of Assets and Liabilities 
of Canada is to be written off, the write-off must be authorized by Parliament as a budgetary item in an Appropriation Act or 
some other Act. 

(b) Section 25(4) of the FAA specifies that any debt, obligation or claim of a Crown corporation due to the Government may be 
forgiven by being included in a budgetary vote of an Appropriation Act. 

(c) Ministers may also be given specific approval to forgive a debt, obligation or claim as provided by Parliament in a specific 
Act. 

The type of accounts and the type of deletions are indicated by the following codes: 

Account Deletion Code 

Memorandum accounts receivable 
Memorandum accounts receivable 
Asset accounts 
Asset accounts 



Write-off 


A 


Forgiveness 


B 


Write-off 


C 


Forgiveness 


D 



Ministerial Treasury Board Parliamentary 

approval approval authority 

Vote number 
Code*" Number Amount Number Amount or Act Number Amount 

SECTION 25 OF THE FAA— 

AGRICULTURE A 4,021 3,147315 57 3,594,092 

ATLANTIC CANADA OPPORTUNITIES 

AGENCY A 7 83,767 35 13.299.896 

COMMUNICATIONS— . -, 

National Library A 123 3,146 

National Archives of Canada A 148 3,513 ^ 

CONSUMER AND CORPORATE AFFAIRS ..A 30 59,227 3 342,000 ^ 

EMPLOYMENT AND IMMIGRATION— 

Department A 4,881 1,164,469 

Government Annuities Account C 6c 27 1,162 

Transportation and assistance loan C 16a&17c 5,099 3,233,906 

ENERGY, MINES AND RESOURCES A 560 469.848 



Total 



Number Amount 



4,078 


6,741.407 


42 


13,383,663 


123 


3.146 


148 


3.513 


33 


401.227 


4,881 


1.164,469 


27 


1.162 


5,099 


3.233.906 


560 


469.848 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 27 



PUBLIC ACCOUNTS, 1990-91 

Debts, obligations and claims written off or forgiven — Continued 



Ministerial 
approval 



Treasury Board 
approval 



Parliamentary 
authority 



Total 



Vote number 
Code*" Number Amount Number Amount or Act Number Amount Number 



Amount 



ENVIRONMENT A 

FINANCE— 
Office of the Superintendent 
of Financial Institutions A 

FISHERIES AND OCEANS A 

INDIAN AFFAIRS AND NORTHERN 

DEVELOPMENT— 

Department A 

Indian housing assistance fund D 

INDUSTRY, SCIENCE AND 

TECHNOLOGY— 

Department A 

National Research Council A 

LABOUR A 

NATIONAL DEFENCE A 

NATIONAL HEALTH AND 

WELFARE A 

NATIONAL REVENUE— 

Customs and Excise A 

Taxation A 

A 

PRIVY COUNQL— 

Canadian Transportation Accident 
Investigation and Safety Board A 

PUBLIC WORKS A 

SECRETARY OF STATE— 
Public Service Commission A 

SOLICITOR GENERAL— 

Correctional Service A 

Parolees *^' D 

Royal Canadian Mounted Police A 

SUPPLY AND SERVICES A 

TRANSPORT— 

Department A 

Airport Revolving Fund A 

VETERANS AFFAIRS— 
Department A 

WESTERN ECONOMIC 

DIVERSinCATION A 





$ 




$ 


263 
I 


77.856 
500 


1 


32,858 


572 


1,335,402 










26 


7,253.619 



255 



232 



13 



149 



224,774 



27 


227,464 


32 


10,957,954 


83 


19,142 






3 


13,439 






892 


106,465 







33,068 



25,826 2,732,160 106 10,787,821 

63 310,233 124 287,969,095 

17,569 59,399,223 1,032 148,170,956 



52 
11.024 

16,787 



42,586 



88 


11,360 






1,032 


12,260 






69 


76,232 


2 


12,972 


5,746 


265,458 






1.831 


294,882 


7 


422,049 


88 


106,131 


3 


1,787,649 



160,712 



12 974,870 

64^87 70,365,909 1,442 485.648,417 



264 



1 


500 


572 


1,335.402 


26 


7,253,619 


255 


224,774 


59 


11,185,418 


83 


19.142 


3 


13.439 


892 


106,465 



5.126 



232 

25,932 

187 

18.601 



2 
15 

t'>.. '_« '. 

88 

1.032 

71 

5.746 

1.838 
91 

149 

12 
3.235,068 71,155 



BANKRUPTCY ACT- 
NATIONAL REVENUE— 

Customs and Excise A 15 3 1,730 

Taxation A 7.224 68.939,886 

PUBLIC WORKS A 2 30,259 

SECRETARY OF STATE A 679 1,951,781 

TRANSPORT— 

Airport Revolving Fund A 1 963 

7,921 70,954,619 

CANADA GRAIN ACT- 
AGRICULTURE B 2 8,438 



15 
7.224 

2 

679 

1 
7fi21 



3 . 28 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBUC ACCOUNTS, 1990-91 

Debts, obligations and claims written off or forgiven — Concluded '*• 

Ministerial Treasury Board Parliamentary 

approval approval authority Total 

Vote number 
Code*" Number Amount Number Amount or Act Number Amount Number Amount 

$ $ $ $ 

UNEMPLOYMENT INSURANCE ACT- 
EMPLOYMENT AND IMMIGRATION A 30.282 15.564.090 30,282 15.564,090 

EXCISE TAX ACT- 
FINANCE— 
Office of the Superintendent 
of Financial Institutions A 191 30.882 191 30.882 

INVESTMENT COMPANIES ACT- 
FINANCE— 
Office of the Superintendent 
of Financial Institutions A 11 12320 II 12^20 

PARLIAMENT OF CANADA ACT- 
PARLIAMENT— 
House of Commons A 113 33.084 . 113 33.084 

WAR VETERANS ALLOWANCE 
ACT- 
VETERANS AFFAIRS A 4.634 4.911.852 4,634 4.911,852 

VETERANS LAND ACT 
FUND- 
VETERANS AFFAIRS A 1 4.413 1 4.413 

107.742 161,885,607 1,442 485,648,417 5,126 3,235,068 114,310 650,769.092 



SUMMARY— 

Write-offs 106.453 161,639,135 1,442 485,648.417 S,126 3,235,068 113.021 650,522.620 

Forgiveness 1,289 246,472 1,289 246.472 

107.742 161.885,607 1,442 485,648,417 5,126 3,235,068 114^10 650.769.092 



' ' ' See introduction above. 

'^* Vote L5 1 a. Appropriation Act No. 9, 1966. authorizes the Minister, in the current and subsequent years, to forgive the repayment of a loan or any part thereof made 

to an Indian. 
*'' Vote LI 03b, Appropriation Act No. 1. 1969. authorizes the Minister, in the current and subsequent years, to forgive the repayment of a loan ot any part thereof made 

to parolees for assistance in their rehabilitation. 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 .29 



I 



PUBLIC ACCOUNTS, 1990-91 

Accountable advances not repaid, accounted for or recovered 

Note: this information is required by Section 38(3) of the Financial Administration Act. 
Summary of outstanding accountable advances 



Department and agency 



Advances 

outstanding 

as at March 31, 1991 



Number 



Amount 



Advances 

settled 

in April 1991 



Number 



Amount 



Advances 

outstanding 

as at April 30, 1991* 



Number 



Amount 



AGRICULTURE— 

Department 

Canadian Livestock Feed Board 



1,442 


793,609 


1,392 


774,999 


50 


4 


300 






4 


1.446 


793.909 


1.392 


. 774.999 


54 



ATLANTIC CANADA OPPORTUNITIES 

AGENCY— 
Department 

COMMUNICATIONS— 

Department 

Canadian Museum of Nature 

Canadian Radio-television and Telecommunications Commission 

National Archives of Canada 

National Film Board 

National Gallery of Canada 

National Library 

National Museum of Science and Technology 

CONSUMER AND CORPORATE AFFAIRS— 

Department 

Competition Tribunal 

Goods and Services Tax Consumer 

Information Office 

Hazardous Materials Information 

Review Commission 

Procurement Review Board 

EMPLOYMENT AND IMMIGRATION— 

Department/Commission 

Advisory Council on the Status of Women 

Immigration and Refugee Board of Canada 

Status of Women — Office of the Co-ordinator 

ENERGY, MINES AND RESOURCES— 

Department 

Atomic Energy Control Board 

National Energy Board 

ENVIRONMENT— 

Department 

EXTERNAL AFFAIRS— 

Department' ' * 

Canadian International Development Agency 

FINANCE— 

Department 

Auditor General 

Canadian International Trade Tribunal 

Office of the Superintendent of Financial Institutions 

Privatization and Regulatory Affairs 

FISHERIES AND OCEANS— 
Department 



78 



1,856 



37.584 



263 


312.484 


58 


42.241 


36 


14.341 


62 


22,404 


166 


111.852 


74 


56.867 


26 


12.572 


12 


3,750 


697 


576511 


715 


312,986 


I 


1,415 


4 


700 


I 


1,000 


1 


550 


722 


316.651 


5,560 


3,872,753 


5 


2,050 


160 


101,940 


2 


7,647 


5.727 


3.984.390 


1.155 


751,358 


81 


81,762 


40 


14.278 


1276 


847.398 



1.121.685 



10.659 


18.815,599 


380 


547,675 


11.039 


19.363274 


151 


124,431 


264 


195,937 


7 


3,980 


59 


21,832 


10 


3.635 


491 


349.815 



75 



490 



695 
1 



l>6,llf> 



250 


306.543 


27 


31,569 


35 


14,262 


28 


12,769 


60 


32,718 


73 


56,855 


17 


6,577 



461293 



297,640 
1.41S 



700 



13 

31 

I 

34 

106 

I 

9 

12 

207 



20 



2,160 



1,130.965 



I 

701 


550 

300J05 


21 


5,113 

5 

156 

2 
5276 


3,674,136 

2.050 

99.860 

3.783.693 


447 

4 

451 


1,051 
81 
40 

1.172 


688.360 
81.762 
14,278 

784.400 


104 
104 


1,770 


1,083,581 


86 


8.687 

323 

9.010 


15,128,134 

492,280 

15.620.414 


1,972 

57 

2.029 


145 
264 

7 
53 

8 
477 


118,591 
195,937 

3,980 
20,403 

2.935 
341.846 


6 

6 

2 

14 


2,041 


1.093.882 


119 



1 1,000 

16M6 

198,617 

2,080 

200.697 



37,083 



3 . 30 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBLIC ACCOUNTS, 1990-91 



Accountable advances not repaid, accounted for or recovered — Continued 
Summary of outstanding accountable advances — Continued 



Advances 

outstanding 

as at March 31, 1991 



Department and agency 



Number 



Amount 



Advances 

settled 

in April 1991 



Number 



Amount 



Advances 

outstanding 

as at April 30, 1991* 



Number 



Amount 



FORESTRY 

GOVERNOR GENERAL 

INDIAN AFFAIRS AND NORTHERN DEVELOPMENT— 

Department 

INDUSTRY, SCIENCE AND TECHNOLOGY— 

Department 

Canadian Space Agency 

Investment Canada 

National Research Council of Canada 

Natural Sciences and Engineering Research 

Council 

Science Council of Canada 

Statistics Canada 

JUSTICE— 

Department 

Canadian Human Rights Commission 

Commissioner for Federal Judicial Affairs 

Federal Court of Canada 

Law Reform Commission of Canada 

Offices of the Information and Privacy 

Commissioners of Canada 

Supreme Court of Canada 

Tax Court of Canada 

LABOUR— S 

Department 

Canada Labour Relations Board 

Canadian Centre for Occupational Health and Safety 

NATIONAL HEALTH AND WELFARE— 

Department 

Medical Research Council 

NATIONAL REVENUE— 

Customs and Excise 

Taxation 

PARLIAMENT— 

The Senate 

House of Commons 

Library of Parliament 

PRIVY COUNCIL— 

Department 

Canadian Intergovernmental Conference Secretariat 

Canadian Transportation Accident Investigation 

and Safety Board 

Chief Electoral Officer 

Commissioner of Official Languages 

Economic Council of Canada 

Northern Pi|)eline Agency 

Public Service Staff Relations Board 



246 



24 



1,390 



152,751 
15,870 

1,232,065 



244 
24 

889 



150,959 
15,870 

529,689 



501 



1.792 



702,376 



245 


243,028 


212 


221,131 


33 


21,897 


55 


46,629 


55 


46,629 






39 


49,276 


37 


48,970 


2 


306 


313 


218,465 


308 


217,531 


5 


934 


17 


5,750 


16 


5,450 


1 


300 


4 


3,620 


3 


3,092 


1 


528 


631 


466,899 


620 


462,594 


11 


4,305 


U04 


1,033,667 


1251 


1,005.397 


53 


28270 


214 


95,445 


206 


93,266 


8 


1,\1^ 


71 


27,124 


65 


23,471 


6 


3.653 


452 


836,058 


309 


447,380 


143 


388,678 


62 


30,540 


62 


30,540 






17 


11,133 






17 


11,133 


3 


1,500 


3 


1,500 






10 


6,121 


9 


5,802 


1 


319 


11 


13,650 


11 


13,650 






840 


1,021,571 


665 


615,609 


175 


405,962 


410 

1 


193,561 
800 


393 
1 


176,304 
800 


17 


\1251 


7 


3,193 


1 


500 


6 


2,693 


418 


197,554 


395 


177,604 


23 


19.950 


1,769 


869,006 


1,591 


820,087 


178 


48,919 


11 


1,960 


8 


1,660 


3 


300 


1,780 


870,966 


1,599 


821,747 


181 


49219 


1,939 


1,628,336 


1,908 


1,616,874 


31 


11,462 


1,138 


775,174 


728 


502,681 


410 


272,493 


3,077 


2.403,510 


2,636 


2.119,555 


441 


283.955 


14 


7,367 


11 


5,200 


3 


2,167 


50 


36,769 


50 


36,769 






14 


9,045 


14 


9,045 






78 


53.181 


75 


51,014 


3 


2.167 


269 


224,810 


214 


181,484 


55 


43,326 


2 


209 


1 


173 


1 


36 


111 


68,793 






III 


68,793 


11 


24,840 


11 


24,840 






8 


3,130 


8 


3,130 






9 


3,718 


9 


3,718 






I 


75 


1 


75 






7 


3.463 


7 


3,463 






418 


329J038 


251 


216,883 


167 


112.155 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 31 



Wk 



PUBLIC ACCOUNTS, 1990-91 

Accountable advances not repaid, accounted for or recovered — Continued 
Summary of outstanding accountable advances — Concluded 



Department and agency 



Advances 

outstanding 

as at March 31, 1991 



Number 



Amount 



Advances 

settled 

in April 1991 



Number 



Amount 



Advances 

outstanding 

as at April 30, 1991* 



Number 



Amount 



PUBLIC WORKS— 

Department 1,084 610,558 895 482,059 189 128,499 

SECRETARY OF STATE— 

Department 336 199,400 314 196,200 22 3,200 

Canadian Centre for Management Development 21 22,120 19 20,420 2 1 ,700 

Ministry of State (Multiculturalism and Citizenship) 66 59,500 50 58,400 16 1 ,100 

Public Service Commission 346 175,688 313 164,613 33 11,075 

Social Sciences and Humanities Research Council 3 2,600 3 2,600 

772 459J08 696 439.633 76 19.675 

SOLICITOR GENERAL— 

Department 84 37,331 34 16,777 50 20,554 

Canadian Security Intelligence Service 1 700,000 1 700,000 

Correctional Service 1,233 538,376 1,228 537,581 5 795 

National Parole Board 14 8,434 13 8,401 1 33 

Royal Canadian Mounted Police 2,791 5,948,766 2,791 5,948,766 

4,123 7.232,907 4.067 7,211.525 56 21J82 

SUPPLY AND SERVICES— 

Department 493 296,863 487 285,751 6 11,112 

TRANSPORT— 

Department 3,956 3,062,883 3,486 2,805,476 470 257,407 

Grain Transportation Agency Administrator 9 3,600 9 3,600 

National Transportation Agency 81 88,753 78 88,502 3 251 

4,046 3,155236 3,573 2,897,578 473 257,658 

TREASURY BOARD— 

Secretariat 52 35,652 48 31,652 4 4,000 

Comptroller General 18 9,010 17 8,460 1 550 

70 44,662 65 40,112 5 4.550 

VETERANS AFFAIRS— 

Department 425 270,727 393 238,627 32 32,100 

WESTERN ECONOMIC 

DIVERSIHCATION 42 23,716 42 23,716 

Total 46,122 47,926,332 40,651 41,604,517 5,471 6,321,815 

* For details, see following statement called — "Details of accountable advances outstanding as at April 30, 1991". 

* ' Because of the complexity of this Department's accounting system, accountable advances that have been issued but are not yet due and employees that have presented 

to the Financial Services a legitimate protest regarding their advance, were considered settled in April 1991. 



3 . 32 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBLIC ACCOUNTS, 1990-91 



Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 



Name 



Amount 



Name 



Amount 



AGRICULTURE 

Department 

Cooper P (2) 

Harper M 

Pederson S 

Ruel J (2) 

Surprenant J 

St Pierre J C (2) 

Tanersal J (2) 

Advances under $500 (39) 

Canadian Livestock Feed Board 

Advances under $500 (4) 



ATLANTIC CANADA OPPORTUNITIES 
AGENCY 



Department 

George F 

Advances under $500 (2) 



COMMUNICATIONS 

Department 

Hansen P 

Watt J 

Advances under $500 (11) 

Canadian Museum of Nature 

Brault L 

Cmoc B 

Racette J (2) 

Thompson B 

Advances under $500 (26) 

Canadian Radio-television and Telecommunications 
Commission 

Advance under $500 (1) 

National Archives of Canada 

Cote R 

CyrA 

Kirlcey R 

Van Leyen T 

Wallot J P 

Advances under $500 (29) 

National Film Board 

Bernard G 

Campbell W 

Crouillere M 

Drevet L 

Drolet S 

Drouin J 

Gardner D 

Gladu A 

Gutierrez G 

Gutteridge J 

Lalonde B 

Malacket M 

Pare L 

Pennefather J 

Regnier M 

Scott C 

Shannon K 

Terrel M J 

Vanderdonckt C 

Vautier A 



781 
600 

750 

800 

1,200 

500 

3,000 

10,979 

18,610 

300 



18,910 



651 

157 



500 
3,492 
1,949 
5.941 

1,800 
1,209 
2,400 
600 
4,663 
10fi72 



79 

600 
500 
500 
1,000 
2,500 
4,535 
9j635 

845 

936 

813 

905 

3,600 

687 

750 

700 

9,410 

3,184 

5,000 

8,246 

7,028 

5,413 

6,462 

1,526 

650 

866 

6325 

1,839 



Wells L 

Advances under $500 (85) 

National Gallery of Canada 

Advance under $500 (1) 

National Library 

Bradley S 

D'Aoust J 

Advances under $500 (6) 

National Museum of Science and 
Technology 

Murphy E 

Naoufal D 

St-Hilaire C 

Advances under $500 (9) 



CONSUMER AND CORPORATE AFFAIRS 

Department 

Brantz A 

Fiset R 

Forte A 

Gariepy J 

Gariepy JHA 

Hamilton W 

Larson H 

McNaughton I 

Rapoport D 

Advances under $5(X) (11) 

Hazardous Materials Information 
Review Comission 

Botulynsky G 



EMPLOYMENT AND IMMIGRATION 

Department/Commission 

Adams N 

Beracurdi J T 

Birch J (2) 

Blondin R 

Bonin J 

Bowyer G 

Chipunza N (2) 

Commanda J 

Corey R (2) 

Coude V 

Couzelis D 

Csik S 

Curray M 

Daniszewski C (4) 

Dorion B 

Dufour F 

Eady D 

Emmerson C 

Fidlin K 

Foote C 

Francoeur J 

Galasso T 

Gallant S 

Garrard C 

Gionet D 

Goodman J 

Grandguillot J A (2) 

Henry T 

Hoffman J 



789 
13,160 
79,134 

12 



700 
3,750 
1,545 
5,995 



500 

500 

500 

2,250 

3,750 



115,218 



3,000 

1,700 

800 

1,200 

500 

850 

1,015 

2,150 

2,150 

1,981 

ISM6 



1,000 



16,346 



1,000 

650 

17,600 

600 

1,055 

1,000 

1,525 

600 

590 

560 

3,150 

3,000 

500 

1,262 

5,300 

1,000 

950 

690 

500 

1,299 

950 

749 

750 

700 

1,050 

700 

2,400 

750 

950 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 33 



^V- 



PUBLIC ACCOUNTS, 1990-91 

Accountable advances not repaid, accounted for or recovered — Continued '*^' "* '-* 

Details of accountable advances outstanding as at April 30, 1991 — Continued ^^'..= ' • - 



Name 



Amount 



Name 



Amount 



Jacob P 

Kingsley D 

Lavoie J C (4) 

Louis DC 

MacWilliams B 

Mainville E 

Mam J (4) 

McColI D 

Melowsky M 

Mitchell D 

Morris D B 

Nevills D (2) 

Norrad P (2) 

O'Connell K 

Opporto J (2) 

Paquet MA 

Pearce S 

Quann M (2) 

Reade K (2) 

Robert P 

Robinson T 

Roth WE 

Rushworth B 

Ryan C 

Savard J 

Saxton J 

Seguin S 

Seymour M 

So V 

Summerville C 

Tammeia P 

Taylor C 

Tonietto T 

Traill W (2) 

Tremblay C 

Tremblay P 

Tufford C 

Upson B 

Verma S 

Waisberg S 

Wallace MB 

Watts M 

Windsor M 

Wouda H 

Advances under $500 (355) 

Immigration and Refugee 
Board of Canada 

Franklin J 

Cukavac H 

Advances under $500 (2) . . 



ENERGY, MINES AND RESOURCES 

Department 

Anthony E J , 

Chui E (2) 

De Bruijn T , 

Ebcl J 

Feasby G 

Friedrich F (2) 

George A E (2) 

Hayden A C S (2) 

Henry R (5) 

Houde J , 

Humy W (2) 

JarvisWD 

Jha K N (2) 

Lee G K (2) 

Lee S W (2) 

MacNabb C 



$ 

950 

600 

7,692 

4,300 

650 

780 

6,912 

1,282 

600 

4,424 

600 

2,219 

3,930 

1,858 

12,000 

525 

1,750 

13,221 

1,700 

765 

1,000 

750 

850 

1,000 

700 

500 

2,400 

1,000 

1,000 

2,100 

1,000 

550 

500 

2,159 

600 

1,600 

2,000 

770 

1,600 

750 

750 

1,750 

950 

850 

52,900 

198.617 



1,279 

715 

86 

2,080 



200,697 



747 

1,800 

550 

580 

580 

900 

800 

1.687 

2,880 

3.700 

900 

2,200 

1,200 

1,350 

950 

1,840 



Mourits F (2) 

Muir J 

O'Rourke D 

Pearson W J (2) 

Philip R J E 

Razbin V 

Royer J 

Sabourin R 

Sellers T G (2) 

Sherin AG 

Smiley GT (2) 

Stockmal G 

TungT(4) 

Whaley H (2) 

Wigglesworth F 

Williams G L 

Advances under $500 (52) 



ENVIRONMENT 

Department 

Abraha A 

Allard H 

Bayly J U 

Beardy F S 

Benoit R 

Bradley S 

Canadian Parks Partnership 

Cascanette D 

Champagne L 

Grossman B 

Fassnacht S 

Garon M 

Girard J 

Hetherington S 

Levedag P 

Maloney N 

Pristanski W 

Rigby B (3) 

Shear H 

TardifG 

Tindale P 

Toth C 

Weisgeber J 

Woodley G 

Advances under $500 (60) . 



EXTERNAL AFFAIRS 

Department 

Abibou A 

Abraham I (2) 

Acorn LP 

Adam B 

Adam D G 

Adam G H 

Adam M 

Adams A 

Aguirre AM 

Alexander M (3) . . . . 

Alexander R W 

Allard RP 

Allen E E 

Allen T 

Alves T 

Amaya G 

Amura D W I 

Anderson C 

Anderson R J 

Anderson WD 

Andreychuk A R (2) . 



$ 

13,700 

2,000 

600 

700 

1,150 

1,300 

1,150 

3,540 

1,050 

748 

932 

650 

850 

1,050 

800 

1,317 

8,797 

62,998 



500 

5,500 

1,400 

512 

1,400 

600 

892 

513 

1,700 

1,000 

600 

4,000 

1,098 

600 

500 

874 

712 

1,500 

1,000 

2,343 

600 

600 

500 

887 

8,273 

38,104 



938 
3,931 
3,070 
2,729 
1,168 
3.179 
2,775 
1,054 
1,067 
11,224 
1.863 
2,121 
2.486 
4,800 

891 
2,478 

623 
2,000 
3,169 
2,729 
5,042 



3 . 34 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBLIC ACCOUNTS, 1990-91 



Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



Name 



Amount 



Name 



Amoum 



$ 

Angers G 3,200 

Angers M 2,700 

Aniol L M 776 

Antonetti G (2) 4,062 

Arcand T J 582 

Arnold E A (2) 4.288 

Arpin J A 1.385 

Arthur N 2.895 

Asselin N (3) 7.961 

Atkinson L 775 

Aubin A 3,837 

Ausman J L 2,670 

Baillargeon C 3,551 

Baker G 592 

Banerjee N 2,729 

Banerjee R 2,931 

Bangcoy M 4,442 

Barba M 722 

Barcenas L 586 

Barchechat G (2) 3,873 

Bassett C 1,612 

Bassi PA (2) 12,715 

Bastikar A 1,726 

Baudot C R 1,780 

Bax J W (2) 3,483 

Baxter D L (9) 9,687 

Beadle R (4) 5,809 

Beaudoin P 3,755 

Beaulieu P 2,619 

Beaulieu R 3,025 

Beaulne JJC 1,022 

Beaulne P 2,575 

Beaupre PA 778 

Beck S G 9,423 

Belair RWJ 1,182 

Bell G J . . : 1,167 

Bell G M B 500 

Bell M D 1,500 

Belo R G 4,063 

Bennett S L (2) 12,107 

Benson G E 2,624 

Berkani F Z 729 

Bernstein A (3) 2,656 

Beswick W 1,000 

Bieber DA 5,424 

Bild M F (2) 6,213 

Bilodeau G M J (4) 10,751 

Bird G D (3) 8,281 

Biron M (2) 5,458 

Bissett J B 732 

Bisson G 7,290 

Blackwell AT 7,517 

Blais S C 2,372 

Blake R B (2) 3,875 

Boekhoven M (2) 3,717 

Bolduc R 6,264 

Bolick M W 1,409 

Bonar J D (4) 16,705 

Bonneau Y L 500 

Bordeleau J G R (4) 1 1,732 

Borland S W 904 

Bosley J 662 

Boucher P 5,396 

Boucher R H 4,671 

Boucley P 708 

Bouderouaia K 948 

Bourassa J 2,729 

Bourdon CM 2,000 

Bourque J 1,459 

Bouthillier MB 6,490 

Bowden W R (4) 9,001 

Boyer P 1,163 

Boyington S G 1,050 

Brack B (3) 3,773 



$ 

Bradford J C 5,800 

Brady B P S 1,028 

Braid MP 726 

Briand P 1,154 

Brien R 3,800 

Brightwell H 2,450 

Broadbent J H 738 

Broeska R 4,800 

Brooks R J 4.058 

Brown BY 1.500 

Brown R C (2) 1,647 

Brown S L 2,619 

Bryson J D (3) 2,529 

Bugaihskis AMK 1.670 

Bull N 1.554 

Bull R 966 

Burgess LMG 2,729 

Burke K W (2) 6,400 

Burt A 6,298 

Butler DC 757 

Butler ERG 5,124 

Butler T (2) 4,275 

Cailloux M (4) 6,941 

Cain L W (2) 6,492 

Cakic D 500 

Caldwell J 4.800 

Cameron D S 2.231 

Cameron J F 1,608 

Campbell GK 964 

Campbell JPG 6,915 

Canale C 1,269 

Capelo A 5,100 

Cardin J 719 

Can- R 1,048 

Carriere C 2,415 

Camithers J (4) 10,916 

Carson L G 953 

Carswell D 1,685 

Carter J R 2,289 

Carter K R F (3) 7,868 

Cascadden A 528 

Casey B P 5,017 

Casey B T (2) 7355 

Cashman E 1,116 

Catellier R 1,056 

Catterall M 2,012 

Chalobah MH 900 

Champagne J Y(2) 6,748 

Chan R D 1,200 

Chan S F 1.671 

Charette A 2.729 

Charton M 868 

Chartrand-Tresch N 2,356 

Chase T P J 1,005 

Chemla D (3) 2,740 

Chenia BFD 1,290 

Chesney D 624 

Chesson M J 1,377 

Chisholm D 1(4) 7.476 

Chistoff O A (3) 3,660 

Chouinard J L (4) 6.838 

Clancy ME 2,729 

Clark D L (2) 2,967 

Clark L S (3) 4,984 

Clark MB 967 

Clark ML 3,823 

Clark T G (9) 19,133 

Clarke D 2,306 

Clarke W L 500 

Cleary M J 1.539 

Cliche J P 2.125 

Cloutier G 2,638 

Clynick R (2) 2,088 

Cofletcher J 12,383 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . S5 



PUBLIC ACCOUNTS, 1990-91 

Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



Name 



Amount 



Name 



Amount 



Cole A J 1,740 

Coleman R K 1,000 

ColletteRL 661 

Collins D B 1,297 

Collins J 1.000 

Collins K (2) 3,684 

Constantinidis AM 700 

Consul DM 747 

Conway MS 8,843 

Cook KM 1,492 

Copeland D S 2,500 

Corazzi U (2) 2,908 

Cordier C (2) 3,019 

Corriveau JAA 2,000 

Corriveau M A J (2) 1,785 

Costello J L 3,203 

Coti Daniel (2) 7,605 

C6t6 Denis (3) 15,596 

Cote F J 917 

C6t6 J G 830 

Cotrina J 514 

Couet B 3,025 

Coughlin D G (3) 6,351 

Court C T 725 

Cousineau M (2) 2,429 

Couture A R (2) 5,856 

Couture J Y 2,336 

Couture M A (3) 4,324 

Couture R 911 

Cox B M (3) 4,186 

Craig J G (2) 3,512 

Craig R W (2) 3,653 

Cranham E W (2) 3,949 

Crawford G D 500 

Crepault B 1,000 

Crete J O G (3) 1 1,208 

Croteau-Talbart C 1,863 

Crummey K 5,500 

Cullen T G 2,800 

Curran P M 1 ,143 

Cutts J J 2,729 

Dacanay A 955 

Danis M 1,472 

Darechuk T L 3,614 

Darville R A 3,000 

David P (2) 6,322 

David R (2) 4,776 

Davis B J (2) 24,912 

De Chamaillard N P 2,919 

De Jong SMP 3,899 

De Pagter H 2,700 

De Verteuil M (3) 5,380 

Del Buey E F 1,543 

DelRosarioV 1,744 

Delisle J P (4) 23,508 

Dellavalle N J 2,656 

Delorey G E 1,004 

Dempster D 4,200 

Denny D A (4) 9,687 

Des Rivieres G 2,729 

Desbiens G 842 

Deschenes J J 2,298 

Desjardins B 3,643 

Desjardins J (3) 7,866 

Desjardins L 20,617 

Desjardins MAB 2,491 

Desjardins R 14,999 

Desmeules L R 669 

Devries G 6,440 

DewolfKG 21,000 

Dickenson L T (4) 14,248 

Dickson B H 3,236 

Dinev M 1,499 

Dionne J Y 1,034 



$ 

Dodd R 5347 

Doiron R 935 

Dominique R 2,157 

Dompierre AM 549 

Donagher E 520 

Donagher E (2) 3,008 

Donohue P D 2,339 

Douville D 2,729 

Doyle C 2,729 

Drager P(2) 14,286 

Drapeau J H J 1,235 

Dubois A A 2,407 

Dubois AD 2,217 

Dubois R M H 883 

Duclos D 4.600 

DuffieldLJW 581 

Dufour L 582 

Dufresne J H J (3) 7,947 

Dugas A J 1.135 

Dumas JFA 4,018 

Dunford D 600 

Dunlop B J (2) 4,1 1 1 

Dunlop D R 4,000 

Dunsmore PLM 639 

Dupuis J J 2,729 

Dupuis M (4) 6,909 

Dussault B 1,797 

Duval J M 587 

DwyerD(2) 7,113 

Dymond W A 2.754 

Eastham P T 7.869 

Eggleton PL 1.659 

Egloff K 2.218 

Elarte K E (2) 6.826 

Elliott J A 1,330 

Elliott R L 3,466 

Emeruwa C 822 

Encinos L 918 

Engracia SB 1.593 

Espino R 519 

Esselmont M K 1,734 

Ethier J C 2,683 

Evans H J 3.274 

Evemden R H C (3) 3.883 

Falconer D 3,200 

Fancy PA 541 

Fanning J D (3) 5,903 

Farris D 535 

Fawcett P 577 

Feldman E 2.729 

Ferland A J C 2,729 

Filleul F M 970 

Fischer M H H (2) 3,764 

Flanagan R (2) 20,074 

Flett R A 6,000 

Floyd M 1,193 

Fogarty A E (3) 2.297 

Foi^ie C L 843 

Fomara P 2.000 

Forsythe D H 1.870 

Fortier Y 12.329 

Fortin S 2.227 

Forton H G 617 

Foster N S 4.725 

Franca R 1 ,444 

Francoeur C 3,700 

Francoeur N 1 .447 

Franklin D E 2,000 

Fraser D G 1.593 

Eraser D R T (2) 5.087 

Fraser HPG 1.653 

Friedlaender LI 3.410 

Fricdy J C (2) 3.967 

Froese A P 1.119 



3 . 36 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBLIC ACCOUNTS, 1990-91 



Accountable advances not repaid, accounted for or recovered — Continued ,.i;,^ti,j,. .,,;;, 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



Name 



Amount 



Name 



Amount 



$ 

FuUerton F E 2.729 

Gacesa S 800 

Gaetan L 817 

Gagne M 3,344 

Gagnon L 2,237 

Gagnon M 2,729 

Galko T 1,514 

Ganda AH 672 

Garcia 1(2) 1,953 

Garcia V C 1,100 

Gardere C 4,246 

Gauthier J J (2) 3,229 

Gauthier M 9,094 

Gawreletz S H (3) 4,600 

Gayowsky N 3,479 

Gelinas L 1,750 

Gelinas MP 1,250 

George C D P (2) 2,457 

Gerin N 590 

Gerin-Lajoie M A(3) 13,466 

Gero F M 2,451 

Gerungen-Senduk CM 1,268 

Gibeault J A 632 

Gibson N 780 

Gignac JGB 2,377 

Gilbert F 800 

Gilbert R 2,013 

Gilker E E 2,729 

Gill D W 703 

Gill N S 2,553 

Gingras A (2) 3,032 

Giraud C 4,379 

Giroux M (2) 5,411 

Gladish J 1,950 

Glansdorp H 1,493 

Godbout J G 1,702 

Goddard AM 1,046 

Gold R N 1,287 

Goldsmith J (2) 3,255 

Gondosaputro E 520 

Gonzalez-Chacon S 1,100 

Gorayeb E 3,000 

Gorcia N 5,000 

Gordon B M 500 

Gordon B (3) 3,475 

Gorman JRP 1,000 

Gosselin A 3,000 

Gosselin J C (2) 1,331 

Goulet R J A 2,941 

Graham A L 6,951 

Grandbois A (3) 5,025 

Grantham J N 964 

Greaves WE 2,700 

Green G N 1,000 

Greenberg T 700 

Greene S 4,607 

Gregoire R 1,732 

Grenier G 763 

Greve T 3,250 

Grey S (2) 2,717 

Groberman R (2) 1,581 

Grover B 3,797 

Guay L (2) 2,191 

Guertin M (2) 3,908 

Guillot HMF 2,700 

Guindi A 2,729 

Gusen P 4,1 1 1 

Gushulak B D 3,262 

Gushuliak R D (2) 2,382 

Guy H W (3) 8,772 

Guzman V 691 

Hahn PLK 1,450 

Haines R T 808 

Hall CO 513 



$ 

Hall I M (2) 1,334 

Hall S 4,000 

HalperA 610 

Halpin R R 909 

Hamel R 3,422 

Hamilton DP 844 

Hamilton J (3) 15,500 

Hanna M J 2,451 

Hanner D B 587 

Hanssen B 878 

Hardessen M J 646 

Harkness R M 1,006 

Harland P 1,845 

Harper S E (2) 5,412 

Harvey J P 2,804 

Hastings R 2,338 

Hatt L G 887 

Hausser A (3) 7,841 

Hawkes A (3) 6,983 

Hay R 1,744 

Hebert C 1,398 

Heinbecker P E 852 

Helie J M J 571 

Henley G 931 

Henry J E (3) 4,524 

Hentschel KGJ 1,576 

Herran L J J (4) 9,677 

Herringer R W 4,492 

Hibbard J S 964 

Hiddema J 6,971 

Hinson S 1,150 

Hladik M J 9,943 

Hobson DER 4,591 

Holbrook D J (4) 18,168 

Holdham J 782 

Holler L 793 

Hope J R 4,164 

Homer WE 553 

Horton D L 2,927 

Houlden G G 1,460 

Houle N 3,791 

Houle P (2) 10,537 

House W M (2) 3,065 

Huard A (2) 2,041 

Hubbard PC 866 

Hubert-Rouleau J F 60,870 

Hudon Polk S 757 

Hughes D S 1,064 

Hughes M J 4,985 

Hunter E M V (2) 7,1 14 

Hurst J P 955 

Hutasoit P M 1,922 

Hutchins A R 2,199 

Hutchinson R D 2,619 

Hutton W D (3) 5,263 

Huxley D G W (3) 5,856 

Hyndman R O 1,112 

Iheme I 900 

Ing D 7,000 

Inns J 3,000 

Ishak H (2) 3,022 

Jackson G J (3) 9,725 

Jacob S 1,038 

Jaworskyj M (3) 9,%1 

Jean D 5,437 

Jeanes B L 2,908 

Johnson W C 2,603 

Johnston B 3,200 

Johnston WW 1,158 

JolyJ 1,831 

Joly M 3,146 

Jones O 1,585 

Jones Y M 4,540 

Julien M H (5) 8,860 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . J7 



PUBLIC ACCOUNTS, 1990-91 

Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



r^-ii^i*. 'b_C 



Name 



Amount 



Name 



Amount 



$ 

Junke J A (3) 6,569 

Jurschewsky S H 12,500 

Kabore N M 1,624 

Kader AS 3,625 

Kane D (2) 4,198 

Karsgaard D A (2) 5,729 

Kennedy K B (5) 20,091 

Kent D M (2) 3,363 

Kemighan G J 2,673 

Khan AW 562 

Kilpatrick R A 5,835 

KimKW 11,423 

Kimmell J P 587 

Kingsberry M 5,1 12 

Kirkland G 5,010 

Koch F H 2,700 

Koesmeri S 2,4 1 3 

Kondo R D 2,729 

Kone M 1,489 

Korcheski B (2) 22,135 

Kom H G 2,701 

Korper O 535 

Korth D C (4) 8,338 

Kramer S M 3,536 

Krejci M 1,663 

Kroll H G 3,456 

Kullmann G G (4) 9,232 

Labelle M 4,3 10 

Labrie M 644 

Lacasse D (2) 4,489 

Lacoste G A 3,622 

Ladouceur R J (2) 8,479 

Laird S (3) 4,999 

Laliberte D G (2) 4,479 

Lalonde M (2) 4,303 

Lalonde D 1,160 

Lamonde J (3) 10,297 

Lamoureux D (2) . . . . , 1 ,779 

Lance D G 697 

Landry S A (2) 3,547 

Lane D (2) 3,822 

Lane S G 2,750 

Lapointe C J (2) 2,085 

Lapointe RE 2,593 

Lapointe Y R 2,529 

Larkin J E (2) 4,726 

Laroche NT 2,062 

Larochelle F L (2) 2,670 

Larocque N M 1 ,532 

Larose J G 1 ,676 

Laverdure C (2) 3,198 

Laviolette B 2,594 

Lavoie G J C 4,186 

Lawrie N D 4,550 

LawrieP(6) 10,214 

Le Bars G R B (2) 2,261 

Leblanc C 1,373 

Lebleu M 829 

Lech S 1,280 

Lechha A 504 

Leclaire A (2) 4,123 

Lederman L D 2,1 17 

Leduc R 2,619 

Lee B C N 921 

Lee T 700 

Lefebvre L 500 

Legare M O J 1,000 

Leger B 2,729 

Leithead G 1,148 

Lemaire G 3,502 

Lemieux M C J 1 , 1 63 

Lepage G 661 

Lepage M 840 

Lepage Marc (2) 3.400 



$ 

Lessard M 2,484 

Lessard MY 940 

L^toumeau A 2,766 

Levesque JLE 867 

Levine MI 774 

Levy B 724 

Lewis K W 1.917 

Licari W G (2) 24,722 

Lichtenfield L G 727 

Liebich C 1,275 

Lilius F A (2) 2,900 

LiUie L R 1,314 

Lima C 690 

Lipman E I M 10,000 

Lishchynski PR 728 

Littlechild W 5,300 

Livermore J D (2) 4,369 

Lloyd C W 1,278 

Lochhead I G 7,600 

Lofthouse M 2,186 

Loignon JAR 4,624 

Long E 692 

Longtin R A 805 

Lord W L (3) 19,538 

Lorin J C (2) 3,736 

Lotayef K (3) 7,266 

Lothian R 2,729 

Loubser J J (2) 3344 

Loughlin S 5,000 

Lousley D E 933 

Lovett J R 677 

Low G (3) 2,915 

Low L O 2,455 

Lucas PA 2,782 

Lukie A 1,279 

Luton G E 618 

Lynch B 863 

MacAngus R M (5) 10,943 

MacArthur J P (3) 9,204 

MacDonald MA 720 

MacDonald P D 1,153 

MacDonnell N C 953 

Mace M T 1,504 

Machaya A 856 

Maclnnis J R 1 ,538 

Mack A (2) 6,057 

MacKay D Brian 4,131 

MacKay D R 580 

MacKenzie R B 2,800 

Mackinnon K W (7) 19,412 

MacLean A L 1,946 

MacLean R 1,000 

MacLean R S 4,493 

MacNeil PR 1,786 

MacVay I 2,729 

MacWilliam C 1,148 

Magdy G 500 

Mahar R J H 2,895 

Mahoney K 3,500 

Mailhot J A J 3,309 

Mailhot J C 556 

Mailhot PHN 3.309 

Mailhot R J 938 

Maione R 2,994 

MakinJA 5,317 

Maione DM 762 

Manns L 572 

Manston W 2.816 

Marcoux P 500 

Marion P 666 

Markel RE 675 

Marko VV (2) 3,370 

Marks D (5) 10.002 

Marsden D P M (2) 4335 



3 . 38 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



PUBLIC ACCOUNTS, 1990-91 



Name 



Amount 



Name 



Amount 



Martel A L 2,619 

Martel P H (2) 1,943 

Martin V P 5,320 

Massicotte A 1,197 

Mayor R 942 

McAdam B C (2) 7,707 

McClay J 2,093 

McClelland H G (2) 5,025 

McCormick CM 4,500 

McCoy S 3,995 

McDonald K L 1,611 

McEachem J F 560 

McEwen AC 1,757 

McEwen W G (3) 4,414 

McGiliivray D W 720 

McGivem B 2,448 

McGovem MA 2,267 

McKale S 2,152 

McKay D 972 

McKeown L 2,729 

McLaine A P (3) 1 1,549 

McLaren L 1,000 

McLaughlin MM 1,120 

McMurtry R R 2,400 

McNabb DM 4,202 

McNamara K D 784 

McNeish JGT 2,729 

McNiven A E 500 

McQueen J (2) 5,700 

McRae R G 944 

Meadows J A 888 

Meadows MR 1,202 

Meier- Villa 1(2) 9,307 

Melis CMA 1,506 

Melvin J E 1,689 

Menezes-Dufresne D 3,526 

MercierT (3) 3,524 

Merifield R 2,617 

Mes F (2) 5,869 

Metcalfe J C 2,182 

Milac A (2) 10,006 

Milic J 701 

Millette C 776 

Minnery A B 584 

Minz AH 5,190 

Mitchell W 590 

Molloy M J 17,635 

Montcalm G 3,321 

Montembauh R 724 

Morgan N E 1,000 

Morin M L (2) 2,017 

Morrison A 3,250 

Morrison G 1,058 

Morrison J A 4,083 

Morrow D C (3) 2,819 

Mostovac M 5,1 14 

Moszczenska M 1 ,72 1 

Motta J B W 832 

Moyo M 705 

Mrad J 718 

Munro IRS 2,782 

Murphy J 521 

Museitif S (2) 2,368 

Myatt D G (2) 14,180 

Myhal W A 2,871 

Mykle A 4,800 

Myrand N 1,730 

Mysak DM 3,091 

Nadeau C 1,298 

Nadeau J (2) 2,970 

Nadeau M 4,000 

Nadon J G 1,860 

Nadon J G (4) 1 1.346 

Neath D 6,226 



Nelson C L 3,183 

Nicholas V L 565 

Nicholson M 1,000 

Nigl J 2,796 

Nnamoko EO 900 

Noble R 2,790 

Noonan J D (3) 6.557 

NorrisTA(8) 31,474 

Norton R B 15,458 

Norwood J 1,140 

Nunez B 581 

Nykiforuk G 500 

Oastler R I 1,500 

Ogaick G J 2,729 

Oghigian H 1,104 

Ohlsen G L 10,889 

Olicard DC 2,714 

Olivares R 715 

Olohan M T 3,895 

Onsiper L 1,770 

OrrR(2) 3,511 

Ouimet L (2) 9,225 

Owens P 1,600 

O'Shea K D 2,054 

Pallant J 1,558 

Palmer L L 8,000 

Palmer PL 2,729 

Paquet J P(4) 15,135 

Parai L 1,100 

Parker A E 3,189 

Parker C (3) 7,742 

Parker WB 1,114 

Parks J E 679 

Pauze F P 2,729 

Paynter J L 2,527 

Pearce J A 2,700 

Pedersen L O 1,597 

Pelletier E 995 

Pelletier G 500 

Pelletier J C (3) 5.664 

Pelletier J L C 764 

Pelletier Y (2) 1,862 

Pennick R 10,797 

Peryer S S D 696 

Petersen B (2) 6,057 

PhamTBM 2,317 

Piatelli M J 2,700 

Picard B 2,439 

Picard J 1,000 

Picard L 2.586 

Picard R 2.1 12 

Piche D (2) 6.586 

Piche Y J M (2) 4.878 

Pichette MM 2,341 

Piring S (4) 5,977 

Plamondon MBG 1,493 

Plezia J 2.995 

Plowman R K 2.729 

Plunkett D 1,331 

Poirier L A (5) 16,614 

Poliquin D 1,000 

Pollack A L 2,729 

Poole J C (2) 6.750 

Poulin J A (4) 12.408 

Poulin R J B 2.003 

Preece D G 930 

Pronovost D D 1.250 

Proskumiak B 3.013 

Proudfoot D S (2) 4,401 

Provost D 786 

Puxley E A (2) 3,728 

Quan D 2,729 

Quarry W 625 

Quinn T 705 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 39 



PUBLIC ACCOUNTS, 1990-91 

Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



Name 



Amount 



Name 



Amount 



$ 

Quraishi F 2,700 

Rabbe DA 3,41 1 

Rakmil V F 3,797 

Raletich R M 4.955 

Rankin I H 2,257 

Raschke J H 712 

Rathwell W 1,621 

Raudrant C 1,359 

Raybum A F 3,707 

Rejhon G 16,500 

Renaud M 2,047 

Ricard A (2) 10,828 

Richardson G C 2,729 

RichterT(2) 3,278 

Robard G 1,017 

Robbins B 535 

Roberge J (2) 6,729 

Roberts D L (2) 3,019 

Roberts J 2,000 

Roberts W J 2,474 

Robertson A W (2) 10,346 

Robertson DC 566 

Robertson P E 661 

Robichaud G M (3) 8,229 

Robillard A 1,054 

Robinson N A 6,912 

Robinson S 5,01 1 

Rockbume C A 2,898 

Rodney H C (2) 3,993 

Rogers J 1,660 

Romano RE 2,588 

Romoff M M 6,089 

Rosebrugh J L 887 

Ross C W 1,073 

Rossetti D (2) 3,31 1 

Roue P J 1,500 

Rousseau H R 1,751 

Rousseau R (2) 5,723 

Roussel M 2,680 

Rowe AD 1,273 

Roy J M 2,400 

Royer T M F (2) 6,423 

Ruso D 4,395 

Russel C S (2) 5,617 

Russel L M 1,548 

Ryan M 500 

Sabas R 1,194 

Saint-Lx)uis V 686 

Salesse G E 2,619 

Samper M 2,000 

Sapardanis CA 810 

SaperAM 2,129 

Sarafian H E (2) 2,198 

Saunders PY(2) 5,441 

Savard R J (2) 5,655 

Sawyer N (2) 6,284 

Schatz R J 771 

Schemmer D D 795 

Schofield J R 25,874 

Schroeder J N (2) 4,728 

Schultz B J 1,479 

Senoran Y (3) 19,467 

Scrpa M C 2,200 

Shannon G J (4) 21,400 

Share M 1,800 

Shea J J 644 

Shea P(2) 6,910 

Sheardown J V (2) 2,1 16 

Shelly E C H (4) 3,847 

Sheppy G R 5,214 

Shields J 1.986 

Shisko A 5,635 

Siddall J 7,447 

Simard A H (3) 6,800 



$ 

Simard A S (2) 5,847 

Simard J 3.477 

Simon S G 947 

Sims J A 1.143 

Singer R T 578 

SkinnerG R 12,214 

Small M 2,392 

Smart DC 2,734 

Smith AC H 1,746 

Smith DRL 2331 

Smith D W 1.146 

Smith G J 1.820 

Smith G S 10,243 

Smith J 4,125 

Smith R T 629 

Smith V 4,000 

Sofharsono U 628 

Soroka G A (2) 5,959 

Sotvedt J S A (8) 29,845 

Soumana Y 900 

Spoke F 3,900 

Spunt H M 1.436 

St Georges J L M (2) 2.514 

St Jean R D 5.815 

St Pierre C J (2) 3,574 

Stapenhurst F 688 

Stapleton D (2) 3,371 

Staussi T 905 

Stebelsky S (2) 3,306 

Steinburg RL 846 

Stephens DM 3,829 

Stephens M S G (2) 1,572 

Sterling S H (3) 6,736 

Stirk J 2,708 

Stubbert R W 2.240 

St-Clair D W 1.550 

Subrato D 796 

Sudeyko R P 1.642 

Sullivan E 1.045 

Suria J 5,334 

Susungi NN 900 

Sutherland GA 909 

Sutherland V (2) 1,590 

Sutton R A 5,681 

Swanson J L 2.927 

Swelin C 1,450 

Swenson M J 5,150 

Sykes J T 4.857 

Szentirmai R K 1,079 

Szukits S (2) 2.560 

Tardif C (4) 10.830 

TassT A 2.436 

Taylor J H 8.841 

Temple M C 1,521 

Ten H J 509 

Tennant J D 1,170 

Tennian G 2358 

Tesfaye L 2.200 

Testelin D 665 

Tctu M (2) 3358 

Tetu R N 8.273 

Therrien P 1.168 

Thomas J M T 787 

Thomsen V L 2,729 

Thomson I 2,700 

Ticfenbronner K O R (2) 11,191 

Titsworth J M 2,870 

Tobin B 1,000 

Todd R W 3,476 

Tourangeau V 4,000 

Torres A 774 

Torres L G 1.160 

Touzel J M (2) 2,884 

Tremblay G E (2) 10.671 



3 . 40 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Accountable advances not repaid, accounted for or recovered — Continued ?> }.(fi- 
Details of accountable advances outstanding as at April 30, 1991 — Continued ,u . ^ .. 



PUBLIC ACCOUNTS, 1990-91 



Name 



Amount 



Name 



Amount 



$ 

Tremblay J 2,278 

Tremblay M P C (2) 4,169 

Trucco K 2,829 

Tuong T 868 

Turcotte E 2,729 

Turcotte R F 500 

Turgeon C 5,000 

Tuzo F 705 

Udell J (2) 2,150 

Vaags W 4.800 

Vachon J L 1,839 

Vailancourt D 1,962 

Vaillancourt L 2,729 

Valcov B '... 1,783 

Vandenhoff M (2) 2,645 

Vanderwerf M 5,933 

Vargas F 1,664 

Velin J A 704 

Vemer B D (2) 4,994 

Vernon J H (7) 20,830 

Veronica G B 2,665 

Verret L 2,729 

Vezina F J L 9,778 

Vigeant S 2,001 

Viger A 2,800 

Vikova R 840 

Villeneuve J L N 758 

Virr M G 11 .520 

Visutskie J V (2) 4,006 

Viveash D 879 

Volkoff A 1,419 

Vorias J 697 

Vujnovich M 2,729 

Wade S A 2,307 

Wade S (2) 3,044 

Walker P 500 

Wallace KM 2,729 

Wallace S 840 

Walsh S B (5) 11,404 

Wang EC 900 

Ward G 3.000 

Wassill M R (2) 3.694 

Watson B K 882 

Waugh R N 1.198 

Weber G H 708 

Weekes J M 8,138 

Wells H 1,644 

Welsh J D 2,729 

Wenman R 5,000 

Whelton C A 904 

White J I (5) 6,951 

Whittleton J A 841 

Whyte F R 3,040 

Widjokongko J C 581 

Wilcox J W 590 

Wiles R C 1,122 

Wilkinson A P 3,329 

Wilkinson H 1,061 

Wilkinson K A 2,729 

William S (2) 2,897 

Wilson R J 2,619 

Wilson S (2) 1,050 

Winham G 4,300 

Wodinsky MS 1,896 

Wong WCB 4,787 

Wood G W (4) 12,422 

Woodford EH 905 

Woodhouse R 830 

Wright G A H 551 

Wright R (2) 6,563 

Yockey J 612 

Young H 2,729 

Young L 1,465 

Young V L (2) 8,299 



Zawadi K 

Zawisza J M A (2) 

Zilber H 

Zovatto D 

Advances under $500 (582) 

Canadian International Development Agency 

Anderson D 

Angrignon L 

ApoUon M 

Bahamonde R 

Biron M 

Bruchesi C 

Bugatsch R 

Colboume L 

Dixson S 

Domaschio M 

Greaves S 

Hunt P 

Kerfoot C 

MacGallivray I 

Maltais T 

Payne J H 

Rothschild J 

Titsworth J 

Tnidel J 

Tse H S 

Vaillancourt M 

Weeks N 

Advances under $500 (35) 



FINANCE 1 

Department 

Elliot J (1) 

Fieldhouse J (3) 

Smiley M(l) 

Advance under $500 ( 1 ) 

OfTice of the Superintendent of Financial 
Institutions 

L'Esperance A (2) 

Advances under $500 (4) 

Privatization and Regulatory Affairs 

Osier W (2) 



FISHERIES AND OCEANS 

Department 

Atagi B 

Bell-Irving R 

Breault Louis M 

Doiron R 

Katopodis C 

Lake R 

MacDonaldJS 

Margolis L 

Norton L 

O'Brien F 

Parott G 

Peney W 

Roby L 

Townsend B 

Westen M 

Whiteford R 

Widdows J V (3) 



$ 

2,174 

3,745 

892 

918 

131,649 

3,687,465 

6,681 

500 

3,545 

4,500 

682 

2,000 

1,943 

500 

500 

887 

522 

2,774 

2,655 

992 

2,841 

3,400 

708 

1,200 

6,901 

650 

3,944 

2,195 

4.875 

55J95 



3,742,860 



3,480 

1,760 

500 

100 

5M0 



871 

558 

1,429 

700 



7,969 



3,100 
524 

1,400 

1,400 
550 

1,352 
700 
550 
854 
500 
844 

7,788 
500 

1,200 

2,000 
870 

1,300 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 41 



PUBLIC ACCOUNTS, 1990-91 

Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



Name 



Amount 



Name 



Wright D G 

Advances under $500 (99) 



FORESTRY 

De Costa A 

Advance under $500 ( 1 ) 



INDIAN AFFAIRS AND NORTHERN DEVELOPMENT 

Department 

Etienne B 

Gilbert G 

Johnston R B 

Kanesatake (56) 

Kipawa (17) 

Kohls R B 

Lac Rapide (32) 

Lathlin O 

Obedjiwan (121) 

Odanak (23) 

Peters S 

Ramstead S 

Saunders S 

SchefferviUe (57) 

Simon P 

Weymontachie (83) 

Wolinak (12) 

Advances under $500 (91) 



INDUSTRY, SCIENCE AND TECHNOLOGY 

Department 

Barrett B C (3) 

Caston D 

Conway C 

Couet B 

Courchene D 

Dearden M 

Fields G 

Giroux LJE 

Graham N 

Lockhart J 

MacDonald C T 

Roberts W J 

Swedlove W 

Vernon D 

Walker G 

Advances under $500 (16) 

Investment Canada 

Advances under $500 (2) 

National Research Council or Canada 

Advances under $500 (5) 

Natural Sciences and Engineering Research 
Council 

Advance under $500 ( 1 ) 

Science Council of Canada 

Clayton R 

Statistics Canada 

Buckmaster L (2) 

Cooke W 

Groulx R 

Vachon H 



$ 

700 
10,951 



37,083 



1,789 
3 



1,792 



2,500 

700 

3,460 

81,546 

13,078 

898 

48,185 

3,879 

227,458 

38,702 

560 

20,175 

1,145 

144,708 

700 

91,507 

13,164 

10,011 



702,376 



5,580 
500 
810 

2,500 
500 
660 
500 

1,740 

1,000 
500 
600 
500 

1,000 
500 
500 

4,507 
21.897 

306 

934 



300 

528 

1,232 
600 
500 
550 



Wynne D 

Advances under $500 (5) 



JUSTICE 

Department 

Bell C 

Advances under $500 (7) 

Canadian Human Rights Commission 

Adams B 

Sackrule B (2) 

Tremblay-Choquette C (3) 

Commissioner for Federal Judicial Affairs 

Adams S 

Allan M 

Arkell K 

Ayles L 

Barry L 

Beaubier D 

Belanger C 

Bellville M 

Bianchi E 

Bienvenue J 

Bisson C 

Boissonneault R 

Brassard J 

Can- R 

Caswell M 

CIAJ 

Clarke L 

Corbett M 

Curtis V 

Dea J 

Decary R 

Degraves W 

Deschenes A 

DeWeerdt M 

Dilks A 

Dufour J 

Dureault A 

Eberle J 

Ewaschuk E 

Forget J 

Gautreau J 

Goodman G 

Grenier D 

Gudrin C 

Guthrie A 

Hamlyn P 

Hardinge S 

Holland J 

Huband C 

Isaac J 

Keenan K 

Kempo W 

Klowak G 

Kurisko S 

Lambert J 

Lander C 

Landry L 

Larlee M 

Le Chantecler 

Linden A 

Locke C 

Loukidelis E 

Low R 

Lutz A 

Lysyk K 



$ 

500 

923 

4J05 



500 
1,679 
2,179 

900 
2,047 

706 
3fi53 

637 
1,000 
2,200 
4,000 
3,753 
5,082 

700 
3.000 
1,050 
6,000 
4,000 
2,743 
2,000 
1,500 

750 
20,000 
2,500 
1,245 
3,500 
2,100 
1,500 
1,000 
5,700 
3,078 
1,094 
2,000 
1,400 
1,187 
1,500 

700 
1,300 
3,989 
3.000 
2,000 
3,000 
2,500 
3,500 
2,850 
4,000 

637 
5,400 
3,422 
1,240 
1,412 
2,217 
4332 
1,500 
3.000 
5,000 
1,000 
1,500 
2,000 
3397 
6,215 
3,500 



3 . 42 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



¥ 



Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



PUBLIC ACCOUNTS, 1990-91 



Name 



Amount 



Name 



Amount 



MacDonald D 2,900 

Macdonell A 3,1 17 

Macerola Y 4,000 

MacFarlane A 3,562 

Mahoney P 2,749 

Mailhot L 3,000 

Marshall W 1,600 

Martin E 3,704 

Matheson J 989 

McGarry J 1,396 

McMorran A 3,280 

McNair A 973 

Medhurst D 12,302 

Melanfon V 4,000 

Meredith K 3,408 

Moore W 1,250 

Momeau N 3,000 

Moshansky V 42,294 

Mykle R 1,401 

Nichols M 687 

Nolin J 1,500 

O'Byme M 2,500 

Oliphant J 1,900 

O'Neill J 1,600 

O'Regan S 6,094 

O'Sulhvan J 2,100 

Otis L 1,000 

Paul R 5,000 

Perras P 2,880 

Plouffe J 3,000 

Poitras L 3,000 

Poulin F 4,000 

Power P 1,350 

Prowse J 2,808 

Rawlins B 973 

Renaud G 5,000 

Rice R 1,700 

Richard J 2,856 

Riopel J 1,500 

Roscoe E 1,000 

RossK 611 

Rouleau P 2,500 

Russell P 1,500 

Ryan C 2,200 

Ryan M 2,100 

Salhany R 1,800 

Schwartz S 1,747 

Senterre L 1,550 

Sirois J 9,300 

Smith J 2,050 

Sobier R 19,893 

Spencer J 1,900 

Taggart J 515 

Taliano D 1,300 

Tamopolsky W 1,000 

Tobias P 3,700 

Trempe R 600 

Tumbull J 808 

Vallerand C 3,058 

Vancise W 3,236 

VanDuzer J . . . , 2,500 

Veit J 1,700 

Wachowich A 3,224 

Wallace W 1,900 

Watt J 1,200 

West E 1,052 

Wetmore D 2,000 

Advances under $500 (21) 3,531 

388.678 



Law Reform Commission of Canada 

Atwell Y 

Berthelette J , 

Briggs J 

Brodeur J P 

Christmas D 

Henderson S , 

Jackson M 

Mercredi O 

Monture P 

Robinson V 

Sugar F 

Wilson B 

Worme D 

Advances under $500 (4) 

Supreme Court of Canada 

Advance under $500 (1) 



LABOUR 

Department 

Blanchard G 

Gordon M 

Kendall G 

Lareau S 

Mastromattia E 

Regimbal R 

Shaw B 

Valentine S 

Watson W 

Advances under $500 (8) 

Canadian Centre for Occupational Health 
and Safety 

Crick J 

NTIS 

Powell A 

NRC 

Advances under $500 (2) 



NATIONAL HEALTH AND WELFARE 

Department 

Belanger M (2) 

Brough E 

Broughton C 

Forbes J 

Greenlay S 

Hellman W (2) 

Henter T G (2) 

Hindbergl(l) 

Jerusalem C (4) 

Loone L 

Lutes B (2) 

Macmillan B 

Macnaught D (2) 

Pettigrew L (1) 

Reiss B 

Sorenson O (5) 

Wilson B 

York L 

Yzerman R (6) 

Advances under $500 (142) 



800 
515 
758 
545 
800 
800 
585 

1,100 
800 
515 
515 

1,325 
510 

1,565 
11,133 

319 



405,962 



2,970 
1,997 

948 
4,500 
1,449 
1,075 

845 
1,491 

567 

1,415 

17J57 



700 
554 
500 
500 
439 
2.693 



19,950 



567 

750 

550 

550 

1,500 

1,110 

2,627 

1,500 

1,700 

800 

626 

700 

3,920 

600 

500 

3,800 

525 

500 

2,450 

23,644 

48.919 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 43 



PUBLIC ACCOUNTS, 1990-91 

Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



'i S.f^ >^';rji ,'b\ 



Name 



Amount 



Name 



Amount 



Medical Research Council 

Advances under $500 (3) 



300 



49,219 



NATIONAL REVENUE 

Customs and Excise 

Dunville G 

Knickle G (3) 

Thompson M N 

Advances under $500 (26) 

Taxation 

Alcax N 

Allen W 

Beattie C 

Beaudry L 

Belanger J 

Berry M 

Bertrand R (3) 

Best R 

Bilodeau J F 

Boudreau R 

Bowser R 

Bozzo F 

Care P 

Charbonneau J 

Chevrette D 

Chiasson M 

Choquette L 

Clarke W J 

Coulboume C 

Desmeules S 

Ducharme G 

Ethier H 

Execution Services Inc. (Pacific Court BailifO 

Federal Court of Canada 

Froboni J 

Gelinas F 

Giguere M 

Goguen A 

Grant S 

Gravelle P 

Grenier G 

Halle J 

Hawke M 

Henderson S 

Hewlett R 

Hillier J 

Howse G 

Jenkins G 

Keays G 

Kennedy D 

Kennett H (2) 

Kingston D 

Kitchen R (2) 

Klymchuk E (2) 

Knapp D 

Laking J 

Laporte K 

Lee P 

L6gar6 P 

Lifeso B 

Lingard B 

Lovallo S 

Luciuk DM 

Luzyk S 

Lynch F 

Macamey B 

MacDonald G 

MacDonald L 

Madalvee R 

McAllister M 



1,700 

5,000 

600 

4,162 

11.462 



600 
500 
840 
550 
,900 
,017 
,433 
,500 
700 
,000 
600 
,057 
990 
500 
,215 
,515 
,050 
,000 
,500 
400 
,262 
,830 
640 
,000 
995 
700 
,175 
550 
500 
,000 
,442 
,000 
700 
675 
.095 
590 
800 
600 
550 
850 
,636 
700 
,015 
542 
500 
,480 
,700 
,320 
500 
750 
,340 
630 
,667 
525 
,400 
,000 
800 
,015 
.102 
600 



McCuish R - 

Millett J 

Millette R 

Minister of Finance (BC) (97) 

Ministre de la Justice (Que) (7) 

Ministry of Consumer and Commercial Relations (Ont) 

Moore R W 

Morrison J D 

Nadeau F 

Nanji Z 

Neil PA 

O'Brien A 

O'Connell E 

Oleksuk S (2) 

Pedder K 

Philippe L 

Pineault B 

Poirier L 

Purda J 

Robinson D (3) 

Robinson N 

Ryan S 

Ryder S 

Sarles D 

Scott J 

Shdrif de Beauce 

Sherif de Beauhamois 

Sherif de Bedford (2) 

Sherif de Gasp^ (2) 

Sherif de Hull (3) 

Sherif de Joliette (4) 

Sherif de Kamouraska 

Sherif de Labelle (2) 

Sherif de I'Abitibi 

Sherif de Montreal (13) 

Shdrif de Qudbec (5) 

Sherif de St-Fran^ois 

Sharif de St-Hyacinthe 

Sh6rif de St- Jerome 

Shdrif de Terrebonne (6) 

Sheriff of Grey 

Sheriff of Huron (2) 

Sheriff of Lambton (2) 

Sheriff of Middle Sex 

Sheriff of Ottawa (2) 

Sheriff of Peel (4) 

Sheriff of Saskatoon 

Sheriff of Waterioo (2) 

Sheriff of Wellington 

Sheriff of York (13) 

Simpson G 

Small B 

Smith T 

Squibb G 

Suga A 

Sutheriand W 

Tapp D 

Thompson C 

Thoms W 

Treasurer of Ontario (5) 

Woodford J 

Advances under $500 (127) 



PARLIAMENT 



The Senate 

Mclninch E 

Advances under $500 (2) 



926 

740 

1.020 

27,174 

4,900 

500 

1,000 

1.500 

700 

3.870 

1.025 

950 

665 

3.344 

1.500 

550 

550 

950 

555 

500 

2,650 

1,455 

800 

606 

550 

700 

700 

1.000 

1.400 

1.452 

2.400 

700 

1.400 

700 

8.900 

3,500 

700 

700 

500 

4,032 

700 

510 

523 

600 

891 

18.509 

500 

2,000 

1,000 

14,302 

3.125 

550 

2.280 

715 

4.434 

960 

1.000 

525 

500 

5.200 

600 

25.262 

272.493 

283.955 



2,000 
167 

2.167 



3 . 44 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBLIC ACCOUNTS, 1990-91 



Accountable advances not repaid, accounted for or recovered — Continued 
Details of accountable advances outstanding as at April 30, 1991 — Continued 



Name 



Amount 



Name 



Amount 



PRIVY COUNCIL 

Department 

B6Ianger J 

Chalifoux H (2) 

Cole D 

Dodge A ■ 

Dupuis G (3) 

Goodleaf D (2) 

GouldJP{4) 

Hick P 

Hicks S J 

Hudon S 

LabrieJ(lO) 

Lapieire L 

Lavoie L (3) 

McRobb A (2) 

Morgan R 

Oliver D (2) 

Prusakowski T 

Thomas M 

Triplett L (2) 

Ward B 

Advances under $500 (14) 

Canadian Intergovernmental Conference 
Secretariat 

Advance under $500 ( 1 ) 

Canadian Transportation Accident Investigation 
and Safety Board 

Abbott D 

Ablitt P 

Allinson A 

Bears R M. 

Bennett G E 

Bennen R 

Bickford R 

Boggs E 

Borden D 

Canadian Library Association 

Connor B 

Cooke G 

Darby C 

De Niverville P 

Dennis B 

Dupont G 

Dupont W R 

Fidler H C 

Gehring J 

Gerden V 

Gordon K 

Griffith T 

Harle P 

Heath G 

Hill H 

Holbrook G 

Kemp W R 

King R 

Kolodrubsky J 

Kosmider K 

Learn R 

Lemire S 

Lewer J 

MacNeil HMD 

Mahais R (2) 

Marcotte Y 

McFarland S 

Nagata M 

Nelles K 

Newcombe R 

Owen D 

Poire L 

Ross CM 



700 

2,264 

650 

500 

2,685 

750 

1,032 

671 

578 

761 

10,064 

500 

2,780 

1.224 

1.207 

6,493 

2,000 

800 

4,218 

1,500 

1,949 

43J26 



36 



600 

550 

600 

500 

2,000 

500 

550 

1,000 

600 

4,518 

500 

500 

1,000 

550 

500 

550 

2,000 

500 

1,000 

500 

1,000 

1,000 

3,325 

600 

500 

500 

600 

2,000 

1,000 

550 

1,000 

500 

1,000 

2,000 

1,900 

1,000 

600 

1,600 

1,000 

550 

500 

1,000 

500 



Smith R 

Stants J W 

Storey T 

Stratton B K (2) 

Uhich L 

Veevers J 

Vitt R 

Whalen K 

Advances under $500 (58) 



PUBLIC WORKS 

Department 

Arnold J 

Assame G .... 

Boily R 

Borup S 

Boucher P . . . . 
Bourguignon G 

Briand G 

Brychka P 

Burke G 

Campbell L . . . 
Campbell W (4) 
Caraghiaur G . . 
Carriere L .... 
Casaubon R . . . 
Chouinard C . . 
Comeau R R . . 
Copping C . . . . 
Courtois G . . . . 

Craven J 

Demers J L ... 
Dimoglou G . . . 
Duchesne R . . . 

Dupuis R 

Fakidis A 

Gaudet N 

Gauvin G 

Goyette J 

HartC 

Horvath G . . . . 

Jackson J 

KeelS 

Lachance M . . . 

Lamy R 

Lavictoire C . . . 
Lefebvre J . . . . 

Lehoux T 

Lemieux F . . . . 
MacCallum K . 
MacKenzie D . 
MacLaren N . . . 
MacLeod A . . . 
MacLure W . . . 

MahT 

McCutchon N . 
McFadyen N . . 
McGuire T . . . . 
Merpaw L .... 

Moore B 

Murphy R .... 

Mykytiuk D 

Nepton P 

O'Blenis G (2) . 

Paquette N 

Parenteau G . . . 

Pelchat M 

Power W (8) .. 
Remillard Y . . . 
Ross C (2) 



1,000 

2,000 

550 

825 

600 

550 

500 

500 

19,025 

68,793 



112,155 



,000 
,000 
700 
600 
500 
,000 
500 
,640 
500 
,000 
795 
,000 
500 
500 
,000 
500 
500 
500 
,750 
,000 
500 
500 
500 
526 
655 
900 
500 
700 
,381 
,000 
583 
600 
600 
500 
500 
,000 
,000 
,984 
200 
,000 
500 
,000 
650 
,176 
,800 
600 
,000 
600 
,038 
500 
600 
,300 
500 
500 
,000 
,200 
600 
453 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 45 



PUBLIC ACCOUNTS, 1990-91 

Accountable advances not repaid, accounted for or recovered — Continued '\' u>t. 1■■^«-^h^ 
Details of accountable advances outstanding as at April 30, 1991 — Continued i^i f • ' -: *• ^5 « 



Name 



Amount 



Name 



Amoum 



Sauvageau L 

Sharp R 

Sullivan L (4) 

Taylor R F 

TellierJR 

Thiboutot J 

Tremblay E 

Trepanier M 

Trudel C 

Trudel G (3) 

Varrieur S 

Advances under $500 (136) 



SECRETARY OF STATE 

Department 

MacDonald J 

Mestic J 

Advances under $500 (20) 

Canadian Centre for Management Development 

Campbell A 

Cochrane J 

Ministry of State (Multiculturalism and 
Citizenship) 

Advances under $500 (16) 

Public Service Commission 

Desjardin Y 

Featherston K (3) 

Jackson G (2) 

Salmond J 

Therien M 

Advances under $500 (25) 

Social Sciences and Humanities 
Research Council 

Leger M 

Mognon E 

Advance under $500 (1) 



SOLICITOR GENERAL 

Department 

Bilow G 

Cadieux Hon P 

Davey O (2) 

Deschesnes C 

Dunfield AW 

Gagnon S 

Hayes J 

Laplante D 

Poirier H 

Redding M 

Robinson J 

Simard F 

Stewart R 

Thewsley M 

Wright; 

Advances under $500 (34) 

Correctional Service 

Advances under $500 (5) . 



1.000 
669 

1,466 

8,205 

500 

500 

1.000 

2.000 

1.500 

5.721 

1,500 

22,807 



National Parole 
Board 

Advance under $500 (1) 



128,499 



600 
1,000 
1,600 
3200 

1,000 

700 

1.700 



1,100 

928 

4,230 

1,000 

700 

637 

3,580 

11.075 



1,500 

1,000 

100 

2,600 



19,675 



500 
3,000 
1.022 

500 
2.000 

500 

500 

soo 

300 

750 
500 

617 

500 

1,000 

1,421 

6.744 

20,554 

f9S 



SUPPLY AND SERVICES 

Department 

Ferreia S 

Jones DM 

Advances under $500 (4) 



TRANSPORT 

Department 

Barkley C 

Beck A 

Benedetti S 

BolducP 

Bourdon J 

Brown R 

Brown R D 

Buries J 

Cabana J P 

Caines B 

CalderD 

Campbell J 

Colwell D 

Condran G 

Cook J 

Cook S 

Cook T 

Corbett C 

Couture P 

Davies C 

Denny EC 

Devlin D 

Dick D 

Dickey R 

Dipasquale W . . . 

Dobson J 

Duguay G 

Elston C 

Flynn W 

Forgues Savage L 

Fuligno R 

GindelG 

Graham A 

Hansen L 

Hards M 

Harrop A 

Hendry C 

Horn D 

Home F 

HomeW 

Horsak P 

Howell L 

Ireland D 

Johnson R 

Johnson WE 

Jones R 

KalkB 

Kavanagh K 

Kendall R 

Krukowski K 

Lalibert6 R 

Leeuw W 

Legg E 

Leier D 

Lineman A 

Littman D (2) ... 



33 
21,382 



2,200 

8,000 

912 

11,112 



1,000 

4,000 

614 

700 

500 

500 

950 

1,001 

1.450 

1.105 

850 

500 

2,570 

700 

1,038 

542 

1,267 

1. 149 

1.200 

20.140 

670 

4,097 

900 

779 

10,069 

591 

500 

2.000 

600 

589 

2,673 

602 

2,000 

1.000 

1.063 

1,500 

1,500 

1,220 

1,364 

800 

1.185 

768 

600 

702 

1.000 

600 

648 

5,500 

1,217 

700 

1,000 

706 

700 

1,693 

700 

4,000 



3 . 46 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



PUBLIC ACCOUNTS, 1990-91 



Accountable advances not repaid, accounted for or recovered — Concluded 
Details of accountable advances outstanding as at April 30, 1991 — Concluded 



Name 



Amount 



Name 



Amount 



$ 

MacKenzie W 1^50 

Madeiro J 1,775 

McLellan P D 7,850 

McLorg A 2,600 

McNab D 1,209 

Merritt D 1,258 

Mirtle M 1,500 

Moneypenny D 696 

Murphy J 1,385 

Nasogaluk B 1,168 

O'Kane L 800 

PappR 1,100 

Patry P 750 

Perrin Y 500 

Phillips E (2) 2,600 

Plouffe M 1.800 

Plouffe M 936 

Powell G 1,100 

Pulciani D 800 

Quick E 2,500 

Rahman S 650 

Redding R M 6,500 

Riddell P 870 

Rutherford D 4,000 

Sabbagh N 500 

Saleken R 636 

Seeman N 1 ,254 

Shingles R 500 

Silzer B 1,500 

Sinclair R 750 

Smellie J 700 

Smith G 950 

Smith W 800 

Smolders J E 10,600 

Spencer S 639 

Stecey M 2,436 

Stafeckis K 3,000 

Stampe R 650 

Stang S 750 

Stefani R 2,415 

Steffens P 2,375 

Stonehouse G 700 

Stratton R 684 

Studzinski C 681 

Sullivan J 700 

Tarn J 500 

Thompson A 2,400 

Thompson W 2,600 

Timmins A 1 ,600 

Tobiasen E 500 

Tulk K 648 



Turcotte J 

Turple W 

Veilleux-Long M 

Vemer G 

Vickers C 

Wagner D 

Walker K 

Wendowsky W 

Went G 

White 1 

Williams A 

Williams M 

Williams P 

Wright J 

Young J 

Zawaduik W 

Advances under $500 (345) . . . . 

National Transportation Agency 

Advances under $500 (3) 



TREASURY BOARD 

Secretariat 

Endelmann G L (4) . 

Comptroller General 

Maychruk D 



$ 

1,000 
693 

3,406 
900 
500 
700 
714 
560 
700 

3,740 
500 

1,000 
592 

4,200 
500 

4,000 

48,325 

257,407 

251 



257,658 



VETERANS AFFAIRS 

Department 

Douglas C 

Forget S 

Hamilton E (2) 

Hicks J 

Krzaczec Z 

Nugent S 

Ormston S 

Pimlott N 

RookW 

Russell P 

Sorensen P 

Traynor T 

Turgeon J M 

Wangdalli L 

Advances under $500 (17) 

Grand total 



4,000 

550 



4,550 



1,250 

900 

1,171 

540 

1,569 

813 

813 

3,000 

1,680 

10,257 

894 

977 

1,000 

3.450 

3,786 



32,100 



6,321.815 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 47 



PUBLIC ACCOUNTS, 1990-91 

Losses of money v. >.'■+'■••», ■ '■ •■». ,.,< ■j,^^ .-^j./?' .-'"fefc- •:<■.-■ s\5 '*!»«■ 

Note: this information is required by Section 79 of the Financial Administration Act. •«*'^«''^ "•' «5'»uv. 
Losses of revenue due to fraud or willful misrepresentation in 1990-91 

Amount Amount not Amount expected 

Number of Amount recovered expected to to be recovered in 

Brief description of incident '' ' incidents of loss in 1990-91 be recovered subsequent years 



NATIONAL REVENUE 

Customs and Excise 

Losses of revenue as a result of fraud or willful misrepresentation 

on the part of the public (revenue evaded through Customs) Various 12,240,350 

Legal action as taken with court imposed penalties 

of $613,369. Handed down in 1990-91 8 800,161 

Taxation 

Prosecution actions — Losses of $30,445,445 542 

Failure to file income tax returns — Losses of $2,093,998 467 

1,017 13,040,511 
"* Systems presently in existence cannot provide information with respect to amounts recovered or to be recovered. 



12.240,350 
199,099 439,662 



161,400 



199,099 12,680,012 



161,400 



3 . 48 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



\ 



Losses of money — Continued 

Losses of money — Occurrence or discovery in 1990-91 



PUBLIC ACCOUNTS, 1990-91 

..iX :..♦*.-' ■ '-ii (*■•■;■'. ' ... 



Brief description of loss 





Amount 


Charged 


of 


to Vote 


loss 



Amount expected 
Amount Amount not to be recovered 

recovered expected to in subsequent 

in 1 990-9 1 be recovered years 



AGRICULTURE 

Department 

Theft of petty cash at Food Production and Inspection 
Branch 

Theft of EC ferry passes (3 books) at Food Production and 
Inspection Branch 

Fraudulent expenditures claims 

COMMUNICATIONS 

Department 

Theft of petty cash at Vancouver District Office 

Theft of cash float at Vancouver District Office 

Canadian Museum of Nature 

Loss of petty cash 

National Film Board 

Fraudulent submission of supplier invoices for payment 

National Museums of Canada 

Cashier shortages: 
total gross shortages $5,072; total gross overages $4,100 ... 

CONSUMER AND CORPORATE AFFAIRS 

Department 

Theft of petty cash at the Pacific Regional Office 

Theft of pay cheques at the Winnipeg District Office 

Theft of monies at the Winnipeg Dictrict Office 

EMPLOYMENT AND IMMIGRATION 

Department/Commission 

Theft of petty cash at CEC Iqaluit 

Cash lost at CEC Yellowknife 

Cash lost at CEC Calgary International Airport 

Cashier shortage RHQ Revenue Accounting 

Loss of cash at CEC Ajax 

Loss of cash at CEC Ajax 

Loss of detainee's funds for safekeeping , 

Theft of petty cash at CEC Saanich (2 cases) 

Theft of petty cash at CIC Metro Vancouver (2 cases) 

Falsification of documents by an employee to obtain 

greater benefits at CIC Montreal 

Theft of petty cash and revenue at CEC Brossard 

Theft of petty cash and revenue at CEC Chateauguay (2 cases) 

Theft of petty cash and revenue at CEC Granby 

Theft of petty cash and revenue at CEC Laval East 

Theft of petty cash and revenue at CEC Longueuil 

Theft of petty cash and revenue at CEC Quebec-Beauport 

Theft of petty cash and revenue at CEC Quebec-Ste-Foy 

Theft of petty cash and revenue at CEC Repentigny 

Theft of petty cash and revenue at CEC Ste-Therese 

Theft of petty cash and revenue at CEC St-Hubert 

Theft of petty cash and revenue at CEC St-Jerome (2 cases) . . . 

Theft of petty cash and revenue at CEC Verdun 

Theft of petty cash at CEC Jarry 

Theft of petty cash at CIC Enforcement of the Act 

Theft of petty cash at CIC Ren6 Levesque 

Theft of petty cash at DSI Montreal 

Theft of revenue at CEC Cowansville 

Theft of revenue at CEC Ste-Hyacinthe (2 cases) 

Theft of revenue at CEC St-Laurent 

Theft of revenue at CEC Valleyfield 

Unemployment insurance benefits obtained by fraud 



65 



75 



79 

1,020 
156 



95 
62 

250 

109,703 

972 



1 278 


1 1,183 


1 9 



5 


39 


5 


10 


15 


5 


1 


20 


5 


97 




70 


15 


239 


5 


265 


15 


125 


15 


1,213 


5 


155 


5 


504 


5 


245 


5 


695 


5 


500 


5 


395 


5 


126 


5 


123 


5 


14 


5 


131 


5 


254 


5 


100 


5 


23 


15 


135 


15 


50 


5 


283 


5 


210 


5 


210 


5 


160 


5 


200 


1 


107,423,982 



allMfift"- .• tna . A .')• -^.t . ^u- 



79 
1,020 



156 



95 
62 



250 



972 



278 

1,183 

9 



109,703 



46,760,001 



39 




10 




5 




20 




97 




70 




239 




265 




125 






1,213 


155 




504 




245 




695 




500 




395 


•' 


126 


-,- ,,,, . 


123 


-■ - . 


14 




131 


< ji •■ '■ 


254 




100 




23 




135 




50 




283 




210 




210 




160 






60,663,981 



.:,-vJ 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 49 



PUBLIC ACCOUNTS, 1990-91 

Losses of money — Continued •'..,.j..v V 

Losses of money — Occurrence or discovery in 1990-91 — Continued t^i . .l^ithiO — ^r* 

Amount expected 
Amount Amount Amount not to be recovered 

Charged of recovered expected to in subsequent 

Brief description of loss to Vote loss in 1990-91 be recovered years 

$ $ $ $ 

Immigration and Refugee Board of Canada 

Theft of petty cash 30 154 154 

ENERGY, MINES AND RESOURCES • ,-: . .r /i )%"..:■ ' r.. 

Department i iv..,t . ,i. 

Theft of petty cash 1 104 104 

ENVIRONMENT 

Department 

Theft of petty cash at North Vancouver Office 5 245 245 

EXTERNAL AFFAIRS 

Department 

Theft of receipts at the Canadian High Commission in Accra Ghana 1 537 537 **^' 

Loss of Consular and Pasport receipts at the Canadian 

Consulate in San Francisco USA 1 1,252 314 938 

Falsified time sheets resulting in receipt of a „>i, 

double salary 1 2,092 2,092 

FISHERIES AND OCEANS 

■ ■ . '.• • ..•-■. i^ 'rj-.tj 
Department 

Theft of petty cash at Kamloops 1 50 ;'</,• ,i . 50 

Loss of petty cash at Eraser River Office 1 365 365 

INDIAN AFFAIRS AND NORTHERN DEVELOPMENT .r • m. ■ 

Department 

Unauthorized long distance telephone use, Headquarters 

region 1 797 . 797 

False claim for overtime payments by an employee. Headquarters 

region 1 1,300 1.300 

Fraudulent use of departmental credit card by unknown 

parties. Northwest District, Saskatchewan region 5 3,000 3,000 

Theft of petty cash fund, Saskatchewan Regional Office 334 ' ' ■ ^ 334 

Fraudulent travel claim, Indian and Inuit Program, Yukon 

region 5 734 734 

Theft of petty cash. Northern Affairs Program, Yukon Regional 

Office 50 ■ 50 

Theft of rental receipts for the lease of land. Northern 

Affairs Program, Yukon Region 30 1,145 1,145 

INDUSTRY, SCIENCE AND TECHNOLOGY 

Department 

Theft of taxi chits 1 93 93 

Theft of petty cash 1 38 _ 38 

LABOUR 

Department 

Theft of petty cash at Great Lakes regional office I 139 139 

NATIONAL DEFENCE 

Department 

Duplicate claim for real estate and legal fees, CFB 

Calgary 6,158 6,158 

Miscalculation of boarding fees, CFB Edmonton 1 69 69 

Fraudulent moving claim, CFB Kingston 1 ,560 1 ,560 

Cashier shortage, CFB Borden 200 200 

Fraudulent claims and misuse of public property, AIRCOMHQ 

Winnipeg 26,619 26,619 

Theft of a standing advance, CFB Trenton 600 600 

Theft of a standing advance, CFB London 1 91 91 

3 . 50 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Losses of money — Continued 

Losses of money — Occurrence or discovery in 1990-91 — Continued 



PUBLIC ACCOUNTS, 1990-91 



Brief description of loss 











Amount expected 




Amount 


Amount 


Amount not 


to be recovered 


Charged 


of 


recovered 


expected to 


in subsequent 


to Vote 


loss 


in 1990-91 


be recovered 


years 



|i 



Misappropriation of public money by a member, CFB Shearwater 

Shortage in a standing advance held for pay parade, 

CFB Borden 

Misappropriation of money from a pay account, CFB Valcartier 

Theft of an advance held for a bulk claim, CFB Trenton 

Fraudulent issue of an accountable advance, CFB Toronto 

Theft of a standing advance, SEBN Valcartier 

Fraudulent issue of two accountable advances, CFB Halifax 

Shortage in petty cash, CFB Montreal 

Shortage in standing advance, CFB Lahr 

Duplicate payment of a recruitement claim, CFB Edmonton 

Cashier shortages: total $5,763. Cause of shortage could not be 
determined. The possibility of human error, clerical error or 
lost voucher exists 

CFB Baden 

CFB Bagotville 

CFB Borden 

CFB Calgary 

CFB Cold Lake (3 cases) 

CFB Comwallis 

CFB Esquimalt 

CFB Gagetown 

CFB Halifax 

HMCS Halifax 

CFB Kingston (2 cases) 

CFB Lahr (2 cases) 

CFB Montreal (5 cases) 

NDHQ/AU Ottawa (3 cases) 

CFB Ottawa 

CFCCHQ Ottawa 

HMCS Protecteur 

CFB Shilo 

CFB Valcartier (2 cases) 

NATIONAL HEALTH AND WELFARE 

Department 

Fraudulent claims for benefits 

Family Allowances Statutory 

Old Age Security Statutory 

Canada Pension Plan Statutory 

Theft of petty cash 20 

NATIONAL REVENUE 

Customs and Excise 

Loss/theft of revenue receipts 

South Western region 

Hamilton region 

Montreal region 

Toronto region 

Pacific region 

Central region 

Fort Erie region 

Abuse of telephone services. Headquarters 

Receipt of counterfeit U.S. bill of $100, Montreal region 

Fraudulent use of sick leave (employee deceased), Atlantic 

region 

Falsified expense claim, Toronto region 

Fraudulent use of telephones. Headquarters 

Fraudulent use of telephone calling card, Headquarters 

Cashier shortages: total gross shortage $29,945; 

total gross overage $2 1 ,722 



100 

2,000 

148 
2,150 

350 
7,155 
2,000 

298 
5,921 

353 



713 
100 
100 
300 

85 
100 
180 

90 
100 

93 
1,219 

13 
171 
207 
1,000 
111 
200 
380 
601 



100 



34,855 


1,245 


450,788 


8,082 


1,237,299 


3,520 


29 





713 
100 
100 
300 

85 
100 
180 

90 
100 

93 
100 

13 
171 
107 
1,000 
111 
200 
380 
246 



29 



1 2,382 


285 


2,097 


1 599 


100 


499 


1 10,183 


4,711 


5,472 


1 362 




362 


1 3,522 




3,522 


1 4,248 




4,248 


1 25 




25 


1 2,840 


2,840 




1 112 




112 


1 1,766 




1,766 


1 188 


188 




1 2,871 


2,586 




1 3,148 




3.148 


1 8,223 




8,223 



2,000 

148 
2,150 

350 
7,155 
2,000 

298 
5,921 

353 



1,119 



100 



355 



33,610 

442,706 

1,233,779 



285 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 51 



i 



PUBLIC ACCOUNTS, 1990-91 

Losses of money — Continued 

Losses of money — Occurrence or discovery in 1990-91 — Continued 



ii-ni. 



Brief description of loss 





Amount 


Charged 


of 


to Vote 


loss 



Amount expected 
Amount Amount not to be recovered 

recovered expected to in subsequent 

in 1990-91 be recovered years 



Taxation 

Cashier shortages: total gross shortages $2,953; 
total gross overages $3,277 

PRIVY COUNCIL 

Commissioner of Official Languages 

Theft of petty cash at Official Languages Regional Office, Winnipeg . 

PUBLIC WORKS 

Department 

Theft of petty cash in trade shop, Toronto 

Theft of petty cash, Inuvik 

SECRETARY OF STATE 

Ministry of State (Multiculturalism and Citizenship) 

Loss of receipts at Mississauga Citizenship Court 

Theft of receipts at Jean-Talon East Citizenship Court 

Theft of standing advance at Jean-Talon East Citizenship Court 

SOLICITOR GENERAL 

Correctional Service 

Theft of receipts 

Theft of petty cash 

Fraudulent relocation claim 

Unauthorized use of GTA access codes 

Royal Canadian Mounted Police 

Theft of petty cash 

SUPPLY AND SERVICES 

Department 

Cashier shortage 

Receiver General — Cheque Redemption Control Branch 

Receiver General cheques (including unemployment insurance benefit 
warrants and Bank of Canada cheques) 

Forged endorsements (13,513 cases) 

Irregular endorsements (570 cases) 

Deceased payee (20 cases) 

Not endorsed (28 1 cases) 

Others (601 cases) 

Canada Post Corporation 

Forged endorsements (9 cases) 

Not endorsed ( 1 case) 

Others (3 cases) 

Departmental bank accounts 

Forged endorsements (4 cases) 

Others (4 cases) 



20 



43 



246 
182 



610 

110 

15 



80 



425 



43 



246 
182 



610 

110 

15 



10 


160 




160 


10 


50 




50 


10 


1,035 


1,035 




10 


77 


77 





80 



k864,946 


4,611,169 


204,187 


184,269 


4,058 


4,058 


107,995 


104,150 


671,284 


662,746 


5,924 


5,924 


191 


191 


1,197 


1,197 


1,808 


1.808 


1,151 


1,151 



425 



253,777 
19,918 

3,845 
8.S38 



3 . 52 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



Losses of money — Continued 

Losses of money — Occurrence or discovery in 1990-91 — Concluded 



PUBLIC ACCOUNTS, 1990-91 



Brief description of loss 





Amount 


Charged 


of 


to Vote 


loss 



Amount expected 
Amount Amount not to be recovered 

recovered expected to in subsequent 

in 1990-91 be recovered years 



Department 

Unauthorized leave, personal use of telephone and 

unauthorized disposal of inventory 

Theft of petty cash, regional offices 

Loss of collected revenue 

VETERANS AFFAIRS 

Department 

Fraudulent claims for War Veterans Allowance/Civilian 
War Allowance (5 cases) 



1 


11,834 


1 


210 


1 


220 



11,834 



182,796 



210 
220 



182,796 



115,442,623 52,410,225 233,874 62,798,524 



■^'.i 






SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 53 



PUBLIC ACCOUNTS, 1990-91 

Losses of money — Continued 

Losses of money or public property — Changes to cases reported in previous years' Public Accounts 



Brief description of loss 



Year loss Amount 

reported Amount recovered Amount 

in Public of original in previous recovered 

Accounts loss years in 1990-91 



Amount 
expected 
Amount not to be recovered 
expected to in subsequent 
be recovered years 



AGRICULTURE 

Department 

False claims for grants and contributions 

Theft of petty cash 

Non-authorized long distance calls 

EMPLOYMENT AND IMMIGRATION 

Department/Commission 

Falsification of documents to permit a third party 
to receive unemployment insurance benefits. Quebec 
region 

Fraudulent claims for unemployment insurance benefits, 
work sharing agreement 

Fraudulent claim for training allowance, Quebec 
region 

Fraudulent claim under the Adjustment Assistance Program, 
Ontario region 

Unemployment insurance benefits obtained by fraud 

Unemployment insurance benefits obtained by fraud 

Unemployment insurance benefits obtained by fraud 

Unemployment insurance benefits obtained by fraud 

Unemployment insurance benefits obtained by fraud 

ENVIRONMENT 

Department 

Loss of money due to non-sufficient fund cheque 

Theft of receipts and cash float at Lake Louise 
Campground Kiosk 

EXTERNAL AFFAIRS 

Department 

False and fraudulent travel claims currently under 

investigation 

Missing cash receipts from Missions abroad 

INDIAN AFFAIRS AND NORTHERN DEVELOPMENT 

Department 

Falsification of documents to permit issuance of social 
assistance cheques to ineligible recipients, Shellbrook 
district 

Falsification of information given by recipient to obtain 
issuance of social assistance payments while collecting 
unemployment insurance. Saskatoon district 

Falsification of documents to obtain issuance of social 
assistance payments to ineligible recipient, Yorkton 
district 

Falsification of documents to permit issuance of social 
assistance cheques to individuals who were in receipt 
of a salary. Prince Albert district, Saskatchewan region . . 

Falsification of documents to permit issuance of social 
assistance. Regina Councelling Centre. Saskatchewan 
region 

Falsification of information to permit issuance of social 
assistance and education allowance to the same recipient 
for the same period. Yorkton district. Saskatchewan 
region 

Fraudulent claim for overtime payments by an employee. 
Headquarters region 

Fraudulent claims for education benefits. Atlantic 
region 



1989-90 
1989-90 
1989-90 



1989-90 
1989-90 



172,551 
100 
2.30 1 " 



57,489 



196,297 



80,122 
67,321 



19,619 

100 

2301 



1982-83 


58,295 


28,803 


6,587 


1986-87 


15,120 


11,500 


3,620 


1986-87 


7,579 


941 


6,018 


1987-88 
1985-86 
1986-87 
1987-88 
1988-89 
1989-90 


11,035'" 
59,846,024 
69,374,555 
80,988,403 
93,462,709 
111,546,305 


3,040 
54,917,999 
63,212,474 
66,643,807 
66,569,857 
50,596,499 


1,198 
2,371,820 
1,533,225 
3,590,576 
8,649.225 
27,253,600 


1988-89 


2.070 


1,561 


509 


1988-89 


2,633 




250 



179,515 
102,114 



1987-88 


20,804 


4,334 


18 


1988-89 


5,170 


950 


50 


1988-89 


2,032 


670 


300 


1988-89 


100,000 






1988-89 


4,794 


575 




1988-89 


2,589 


1,200 




1989-90 


5,779*" 


600 


2.600 


1989-90 


12,000 




1.600 



95,443 



22,365 



540 



620 

6,797 

2,556,205 

4,628,856 

10.754,020 

18,243.627 

33,696,206 



2,383 



18,821 



1,170 



100,000 



7,200 



8,041 

16.452 
3,000 
1,062 

4,219 

1.389 
2,579 
3,200 



3 . 54 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



f PUBLIC ACCOUNTS, 1990-91 

Losses of money — Continued ^*«v..v* ,.,' i .-.->< .i : ./ ' 

Losses of money or public property — Changes to cases reported in previous years' Public Accounts — Continued 



Brief description of loss 



Year loss 




Amount 






expected 


reported 


Amount 


recovered 


Amount 


Amount not 


to be recovered 


in Public 


of original 


in previous 


recovered 


expected to 


in subsequent 


Accounts 


loss 


years 


in 1990-91 


be recovered 


years 



INDUSTRY, SCIENCE AND TECHNOLOGY 

Department 

False or fraudulent claims for contributions 

False or fraudulent claims for contributions 

Statistics Canada 

Loss of receipts 

NATIONAL DEFENCE 

Department 

Misappropriation of public money, CFB London 

Theft of standing advance, CFB Chilliwacic 

Theft of revenue stolen along with member's vehicle, 

BFC Montreal 

Theft of money, CFB Valcartier 

Theft of money, NRHQ Yellowknife 

Discrepancy in money held for group travel, 

CFB Kingston 

Loss of claim or cash voucher, CFB Valcartier 

Loss of claim or cash voucher, CFB Valcartier 

Loss of claim or cash voucher, CFB Toronto 

Loss of claim or cash voucher, CFB Shilo 

Clerical error or loss of cash voucher, CFB Montreal 

Misappropriation of employee deductions, N ADEFCOL, Rome, 

Italy 

NATIONAL HEALTH AND WELFARE 

Department 

Fraudulent claims for benefits 

Family Allowances 

Family Allowances 

Family Allowances 

Family Allowances 

Family Allowances 

Old Age Security 

Old Age Security 

Old Age Security 

Old Age Security 

Old Age Security 

Canada Pension Plan 

Canada Pension Plan 

Canada Pension Plan 

Canada Pension Plan 

False or fraudulent claims for payment of invoices 

Theft of cash receipts and meal tickets 

NATIONAL REVENUE 

Customs and Excise 

Abuse of telephone services and related loss of time. 

Headquarters 

Fraudulent use of sick leave certificate, Hamilton region 

Fraudulent application of military leave. Pacific region 

SOLICITOR GENERAL 

Correctional Service 

Theft of receipts 

Forgery and fraudulent claim for payment 

Royal Canadian Mounted Police 

Theft of money seized during a criminal investigation 

Duplicate salary advance 

i 



1988-89 



27,000 



27.000 



\ 



1989-90 


60,897 






35,897 


25,000 


1987-88 


16,889 


12,004 






4.885 


1987-88 
1988-89 


25,500 
1,100 


11,832 
500 


4,026 




9,642 
600 


1989-90 
1989-90 
1989-90 


109 
250 
245 




109 


250 
245 




1989-90 
1989-90 
1989-90 
1989-90 
1989-90 
1989-90 


800 
449 

99 
920 
170 

20 




800 


449 

99 

920 

170 

20 


<■' .T .%t 



1989-90 



1985-86 
1986-87 
1987-88 
1988-89 
1989-90 
1985-86 
1986-87 
1987-88 
1988-89 
1989-90 
1986-87 
1987-88 
1988-89 
1989-90 
1985-86 
1988-89 



17,918 



48,967 
43,257 
91,300" 
123,336*' 
107,220*' 
168,923 
188,310 
339,996*' 
1,177,111*' 
790,093*' 
3,034 
6,047*' 
3,511 
198,471*' 
56,000 
2,000 



1989-90 


12,663*" 


1989-90 


3,859 


1989-90 


8.147*" 


1989-90 


219 


1989-90 


36,166 


1987-88 


2,700 


1989-90 


481*" 



20.527 

12,322 

49,998 

17,592 

10,205 

90,595 

76,172 

93,400 

174,794 

19,463 

100 

400 

1,731 

1.640 

6,500 



4,847 



5,302 

5,022 

29,299 

16,962 

5,302 

46,170 

152,608 

54,570 

425 



24,296 
10,000 



5,783 
3.859 



15 



481 



204 



.<3) 



17.918 



13,323 


15,117 


8,237 


17,396 


5,323 


30,957 


1,895 


74,550 


130 


79,923 


78,328 




5,301 


101,535 


1,066 


199,360 




849.709 




716,060 




2.509 


2,215 


3.432 


1,780 






172.535 


39,500 




2,000 





2,033 
8.147 

36,166 
2,700 



SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 3 . 55 



PUBLIC ACCOUNTS, 1990-91 

Losses of money — Concluded ' ..—-,./ 

Losses of money or public property — Changes to cases reported in previous years' Public Accounts — Concluded 



Brief description of loss 



Year loss Amount 

reported Amount recovered Amount 

in Public of original in previous recovered 

Accounts loss years in 1990-91 



Amount 
expected 
Amount not to be recovered 
expected to in subsequent 
be recovered years 



SUPPLY AND SERVICES 

Cheque Redemption Control Branch 

Receiver General cheques (including unemployment insurance 
benefit warrants and Bank of Canada cheques) 

TRANSPORT 

Department 

Misappropriations of public funds through alteration of 
deposit slips 

Theft of receipts from a major airport parking 
lot 

Theft of petty cash, regional offices 

Theft of petty cash. Headquarters 

Theft of travel advance 

VETERANS AFFAIRS 
Department 

Misappropriation of public funds by an employee 

Misappropriation of public funds by an employee 

Theft of petty cash, Toronto North District 

Office 

Fraudulent claims for War Veterans 

Allowance 



1989-90 



4,834,609 



4,757,234 



77,375 



1962-63 


42,806 


14,673 


600 




1989-90 
1989-90 
1989-90 
1989-90 


8,485 

1,152 

405 

900 


165 

52 


3,718 


4,767 
987 
353 
900 


1988-89 
1989-90 


69,414'" 
15,746 


1,456 


20,063 

15,746 




1989-90 


1,378 






1,378 


1989-90 


147,068'" 




800 





27^33 



47,895 



146,268 



424,525,285 307,578,425 



44,207,695 



357,676 72,641,126 



'" Amends reporting in previous year's Public Accounts. 

* * Unknown amount. 

''* Case with Justice for civil recovery. 



3 . 56 SUPPLEMENTARY INFORMATION REQUIRED BY THE FINANCIAL ADMINISTRATION ACT 



,«-iA «i-n jr«j 



nj ^H;«)'i7n ,.(»r.^f \jv!,.. » .'■■■ : _..n'.i^\}it't:. 



SECTION 



4 



•j^; u<?.', ■r,i.i'„." ! .■;f; 



r.. 



,( ..! U- : 



1990-91 

PUBLIC ACCOUNTS 



Accounts Receivable 



n^ic.7f\ $-.. ''•fi .■■;' ■ !.'^"i ■ Hi ■■. 



CONTENTS 



Statement of accounts receivable for tax revenue 



Page 

4.2 



0'4i; 



...t, ,ij|i,-. 



NOTE TO USER 



It would be appreciated if you could complete and return the 
Reader's Survey inserted at the beginning of this volume 



S^■^^K 



PUBLIC ACCOUNTS, 1990-91 



Statement of accounts receivable for tax revenue 

In accordance with its accounting policies, the Government reports 
tax revenue in the year in which it is received. However, amounts 
representing billed but uncollected and/or unbilled and accrued 
financial claims arising from amounts owed to a Government body for 
self-assessed taxes are not recorded as accounts receivable in the 
accounts of Canada, nor are they reported as assets on the Statement 
of Assets and Liabilities. These items, therefore, are controlled 
through memorandum accounts kept by Government bodies and are 
presented in this statement. 

In order to comply with generally accepted accounting principles 
for governments, the Government accounts for non-tax revenue in the 
fiscal year in which the transactions occurred that gave rise to the 
revenues and may also include charges related to the provision for 
non-tax accounts receivable. These revenues are recorded in the 
accounts of Canada and reported as assets in the Statement of Assets 
and Liabilities. 



In the following table, the column outside parties represents tax 
revenue receivable from outside the Government. Allowance for 
doubtful accounts represents the total tax revenue receivable 
scheduled for write off or forgiveness plus an allowance for doubtful 
accounts based on the best estimate of all or any amounts which may 
not be collected. Internal to the Government are amounts of tax 
revenue receivable collectable from Government bodies. A 
Government body is an organization which is part of the Government 
of Canada as an accounting entity. 

Items shown as Internal to the Government do not represent cash 
to be received. They are memorandum amounts and are not included 
in the total net accounts receivable. 

Accounts receivable written-off or forgiven are included in Section 
3 of this volume (Statement of debts, obligations and claims 
written-off or forgiven). 



Accounts receivable for tax revenue as at March 31 

(in thousands of dollars) 



Categories of accounts receivable for tax revenue 



1991 



Outside 
parties 



Allowance for 
doubtful accounts 



Net accounts 
receivable 



Internal to 
the Government 



1990 



Net accounts 
receivable 



Tax revenue receivable — 
Income tax — 

Personal 

Corporation* 

Scientific Research Tax Credit* 

Unemployment insurance contributions 
Non-resident 

Excise taxes and duties 

Energy taxes — 

Petroleum and gas revenue tax 

Oil export charges 

Petroleum compensation charge 

Other tax revenue receivable 

Total tax revenue receivable* 



3,581.042 


1,554,333 


2,026,709 


2,375,075 


1,021,785 


1,353,290 


753,483 


632,925 


120,558 


350,397 


123,247 


227,150 


93,483 


40,941 


52,542 


7.153,480 


3,373,231 


3,780,249 


547,686 


60,166 


487,520 


8,797 




8,797 


2,909 


2,763 


146 


11,704 




11,704 


23,410 


2.763 


20,647 


29,933 


10,745 


19.188 


7,754,509 


3,446,905 


4,307,604 



36,400 



1,786,454 

1,343,714 

156,140 

177,427 

38,898 

3,502,633 

205,599 



10,715 

140 

9.897 

20.752 

27,987 



36,400 



3,756.971 



* Comparative figures for the previous year have been restated. 

*" Included in the statement is corporate Part VII tax of $1,262,1 17 which is refundable when investment tax credits or share-purchase tax credits are earned by the 
corporations. 

*^' Scientific Research Tax Credit (SRTC) information: 

The amounts under SRTC represent "returns assessed" ($120,557,223 net) and are assessments of Part VIII tax returns relating to scientific research projects 
expenditures that have not been accepted as tax credits under SRTC legislation. Excluded from accounts receivable are "designations assessed" ($49,71 6,035), 
which comprise tax credits that can either be applied to tax payable or if no scientific research has been completed will become accounts receivable. 
This can only be determined through the audit process which is underway. Allowance for doubtful accounts tor 1990 included both "Returns assessed" and 
"Designations assessed" ($99,662,453). Based on "Returns assessed" ($975,877,012), the adjusted amount is $819,736,690 and net accounts are $156,140,322. 

"* This statement includes receivables of the Unemployment Insurance Account. National Revenue-Taxation has reported $69,625,125 in Unemployment insurance 
accounts receivable as at March 31, 1991 ($59,486,780 as at March 31, 1990) which represent deductions at source. 

*"*' During the year, total write-offs and forgiveness of accounts receivable as detailed in Section 3 of this volume amounted to $65 1 million. That statement also 
includes Parliamentary write-offs and forgiveness of loans, investments and advances which totalled $3 million. 



4 . 2 ACCOUNTS RECEIVABLE 



u.- ■,'h 



SECTION 



5 



1990-91 

PUBLIC ACCOUNTS 



Professional and 
Special Services 



.4^'^'^^ 



1 1. 



ti^. 



.... -^j^i\.^ 
CONTENTS 

Page 

Agriculture 5.4 

Atlantic Canada Opportunities Agency 5.5 

Communications 5.5 

Consumer and Corporate Affairs 5.6 

Employment and Immigration 5.7 

Energy, Mines and Resources 5.9 

Environment 5.1 1 

External Affairs 5. 1 3 

Finance 5.14 

Fisheries and Oceans 5.15 

Forestry 5.16 

Governor General 5.16 

Indian Affairs and Northern Development 5.16 

Industry, Science and Technology 5.18 

Justice 5.20 

Labour 5.2 1 

National Defence 5.22 

National Health and Welfare 5.26 

National Revenue 5.28 

Parliament 5.29 

Privy Council 5.30 

Public Works 5.31 

Secretary of State 5.34 

Solicitor General 5.35 

Supply and Services 5.38 

Transport 5.39 

Treasury Board 5.4 1 

Veterans Affairs 5.42 

Western Economic Diversification 5.42 



NOTE TO USER 



It would be appreciated if you could complete and return the 
Reader's Survey inserted at the beginning of this volume 



PUBLIC ACCOUNTS, 1990-91 

Professional and Special Services 

This section presents, for each program, the total amount spent for each classification of services together with a detailed 
listing of (a) individual payments of $ 1 00,000 or over; or (h) the aggregate of all payments to one individual or one organisation 
that totals $100,000 or over. A summary of total current year's expenditure (standard object 04 and related portion of standard 
object 15) by department and agency is provided in Section 1 (Table 3) of Volume II (Part I). 

The following statement presents a summary of professional and special services by ministry and main classification for the 
year ended March 31, 1991. 



Summary of Professional and Special Services 



Ministry 





Collection 


Computer 


Engineering 


Health 


Accounting 


agency 


services 


and architectural 


and welfare 


services 


services 


(informatic) 


services 


services 



Agriculture 860,039 97,078 2,505,231 

Atlantic Canada Opportunities 

Agency 2,886,028 128 

Communications 628,230 348 

Consumer and Corporate Affairs 539,016 5,724 

Employment and Immigration 52,084,587 1,032,002 

Energy, Mines and Resources 1,877,170 24,444 

Environment 620,277 

External Affairs 1,388,466 

Finance 9,693,600 

Fisheries and Oceans 762,303 5,295 

Forestry 463,711 

Governor General 4,428 

Indian Affairs and Northern Development 3,372,798 69,857 

Industry, Science and Technology 3,564,910 3,071 

Justice 383,324 

Labour 168,865 

National Defence 248,175 

National Health and Welfare 1,534,898 

National Revenue 2,130,025 

Parliament 48,684 

Privy Council 222,682 

Public Works 149,337 6,033 

Secretary of State 374,521 

Solicitor General 367,752 285 

Supply and Services 1 3,854,703 264 

Transport 341,834 14,931 

Treasury Board 

Veterans Affairs 126,386 

Western Economic ' 

Diversification 3,828,201 

Total ; . . . . 102,524,950 1,259,460 1 18,734,385 



2,935,137 



4,230 



725,617 


20,862 




6,207,525 


1,496,092 


126 


1,687,303 


16,665 


1,267 


4,157,580 


122 


13,417,581 


6,983,286 


7,874,290 


230,151 


3,046,918 


37,919,129 


47,816 


10,125,343 


2,035,328 


648,614 


1,326,733 






6,697,440 


7,466,488 


106,649 


788,103 


253,836 


59 


2,915 






3,713,849 


22,343,263 


1,871,942 


14,591,332 


91,250,668 


29,396 


2,168,251 


154,762 


48,974 


920,017 




65,060 


14,237,647 


195,100,233 


35,914,473 


6,977,208 


41,904 


126,099,307 


297,331 


607,680 


952,485 


430,081 




852 


2,905,453 


49,923 


44,413 


7,959,373 


125,193,846 


5,050 


1,968,111 




142,412 


2,025,082 > 


. 34,615 


82,858,886 


823,826 


1,839,563 




13,612,297 


122,496,755 


1,386,243 


242,648 






896,450 


, 33,671 


188,966,836 



711,435 



619,164,832 452,842,822 



5 . 2 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 









Training and educational services 


















Other 






Legal 


Protection 


Scientific 


Non-public 


Public 


professional 


Other 




services 


services 


services 


servants 


servants 


services 


services 


Total 


$ 


$ 


$ 


$ 


$ 


$ 


$ 


$ 


1,209,924 


1,673,164 


3,515,231 


19,003 


2,775,622 


15,591,635 


34,077,510 


65,263,804 


44,295 


5,905 






213,880 


5,619,042 


2,291,999 


11,807,756 


235,193 


5,145,951 


731,936 




2,311,079 


14,330,299 


22,654,335 


53,741,114 


2,104,728 


208,501 


176,067 




1,012,090 


3,106,077 


8,777,249 


17,634,687 


1,105,765 


2,645,901 


654,227 




5,546,609 


59,700,395 


22,142,466 


162,487,235 


181,157 


2,289,853 


12,824,937 




3,218,750 


31,795,802 


31,544,179 


98,844,019 


639,375 


4,175,960 


21,755,595 


123,901 


4,103,697 


39,383,718 


56,612,479 


168,428,865 


2,390,316 


11,818,770 




1,164,680 


6,340,622 


21,576,609 


54,324,639 


111,813,387 


907,081 


1,716,361 




380,339 


887,510 


7,619,837 


9,360,671 


31,892,132 


2,150,129 


2,485,851 


19,597,935 


89,982 


2,098,563 


10,034,626 


40,528,865 


92,024,126 


6,535 


268,002 


534,647 


34,085 


643,994 


5,025,736 


3,503,192 


11,521,900 


7,806 








27,923 


159,342 


636,244 


838,658 


1,146,306 


4,310,580 


206,534 


291,088 


1,942,031 


15,613,682 


10,109,731 


64,991,661 


348,871 


4,070,107 


15,013,202 


194,628 


4,433,982 


33,630,178 


37,336,561 


204,466,906 


2,090,035 


1,167,358 




540,196 


1,754,662 


7,969,791 


9,352,495 


25,629,848 


302,433 


115,421 




991 


677,047 


2,031,185 


15,988,492 


20,269,511 


609,316 


42,903,101 


5,362,125 


56,026,127 


31,558,322 


152,929,473 


293,333,338 


828,222,330 


13,214,721 


2,243,439 


11,546,427 




3,798,072 


24,093,476 


34,512,123 


224,061,575 


3,451,746 


8,110,289 


2,192,871 


46,727 


5,574,080 


16,196,994 


108,834,480 


148,394,708 


' 505,316 


118,294 






883,883 


6,282,667 


3,162,463 


11,432,240 


2,203,409 


1,095,514 


46,752 




835,327 


13,858,828 


8,978,219 


30,240,520 


2,644,417 


16,517,369 


1,069,526 




3,803,377 


21,894,846 


392,708,764 


571,951,938 


88,901 


592,506 






11,338,549 


36,913,802 


14,795,156 


66,213,958 


2,173,144 


27,504,885 


235,950 


16,518,313 


4,139,343 


20,025,887 


76,154,909 


232,039,051 


1,745,315 


2,129,917 


1,051,280 


1,474,443 


2,856,043 


24,492,992 


79,398,651 


129,666,997 


1,296,258 


14,317,906 


748,598 


329,488 


8.244,780 


97,576,419 


151,009,060 


411,374,569 


46,077 








452,763 


6,150,236 


4,211,579 


11,103,303 


70,030 


1,556,526 




:. S ■■ V^. 


608,019 


2,367,021 


11,664,360 


206,289,299 




180,425 


- 




230,711 


2,004,207 


600,744 


7,555,723 


42,918,599 


159,367,856 


97,263,840 


77,233,991 


112,311,330 


697,974,802 


1,538,604,953 


4,020,201,820 



PROFESSIONAL AND SPECIAL SERVICES 5 . 3 



PUBLIC ACCOUNTS, 1990-91 



AGRICULTURE $65,263,804 
Department $64,977,299 

MANAGEMENT AND ADMINISTRATION 
PROGRAM $5,410,759 

Accounting services $597,165 

Government of Canada — Supply and Services 
Hull Que 

Computer services (informatic) $748,684 

Domus Software Ltd Ottawa Ont 

Engineering and architectural services ($1,534) 

Legal services $ 1 ,092 

Protection services $168,642 

National Protective Service Ottawa Ont 

Scientific services $1,399 



415,351 
289,956 

168,642 



Training and educational services — Non-public 

servants $624 ■'' 

Training and educational services — Public 

servants $619,069 '• • •^' 

Public Service Commission Ottawa Ont 106,128 

Other professional services $846,538 

Cancare Canada EAP Service Co Ottawa Ont 201,933 

Peat Marwick Stevenson Toronto Ont 1 1 1,957 

Public & Industrial Relation Toronto Ont Ill ,464 

Supply and Services Canada Hull Que 1 13,224 

Versteeg Hajo Ottawa Ont 108,855 

Other services $2,429,080 

Digital Equipment of Canada Ottawa Ont 136,468 

Government of Canada — Supply and Services 

Hull Que 307,100 

Network Personnel Inc Ottawa Ont 102,968 

STM Systems Corp Ottawa Ont 1.570,752 

AGRI-FOOD PROGRAM $55,856,523 
Accounting services $197,960 

Cooper & Lybrand Consulting Ottawa Ont 120,070 

Collection agency services $97,078 

I •.^■■■"■' 
Computer services (informatic) $1,115,880 

Canada Systems Group Ottawa Ont 190,919 

Ecological Services Ottawa Ont 224,497 

STM Systems Corporation Ottawa Ont 525,499 

Engineering and architectural services $2,936,671 

Government of Canada — Public Works Canada 

Onawa Ont 855,828 

Health and welfare services $4,149 

Legal services $25 1 ,074 

Graser Smith & Townsend Fredericton NB 121,406 

Protection services $1,489,774 

Canadian Corps of Commissionaires Ottawa Ont 236,049 

National Protective Service Ottawa Ont 316,299 

Scientific services $3,499,659 

Cantest Limited Vancouver BC 196,525 

CIBC Finance Department Wallingford UK 144,612 

Government of Canada — Natural Sciences and 

Engineering Research Council Ottawa Ont 651,175 

Lynn and Johnston Labs Inc Lachine Que 199,415 

Mann Testing Labs Ltd Mississauga Ont 205,454 

Province of Alberta Edmonton Alta 517,435 

University of Guelph Guelph Ont 390,804 



Training and educational services — Non-public >< . , v 

servants $3,284 

Training and educational services — Public 
servants $ 1 ,876,275 

Public Service Commission Ottawa Ont 198,916 

Other professional services $13,922,664 

Anachem Laboratories Ltd Richmond BC 360,340 

Beak Consultants Ltd Brampton Ont 940,488 

Cantest Limited Vancouver BC 1 ,761 ,056 

Clay Switzer Consultants Ltd Guelph Ont 129,622 

Deloitte Haskins & Sells Guelph Ont 139,446 

Laboratoire alimentaire Pte-Claire Que 170,528 

Lynn and Johnston Labs Inc Lachine Que 2,084,496 

Mann Testing Labs Ltd Mississauga Ont 2,350,044 

Mendelson Films Ltd Mississauga Ont 2,943,031 

Other services $30,462,055 

Best Bet Janitorial Services Lethbridge Alta 108,583 

Cantest Limited Vancouver BC 398,908 

Can-ag Entreprises Ltd Guelph Ont 133,632 

Charles Higgerty Ltd Ottawa Ont 105,969 

Dynamic Maintenance Richmond BC 162,099 

Elan Data Makers Vancouver BC 235,721 

Farm Credit Corporation Ottawa Ont 151 ,843 

Government of Canada — Statistics Canada Ottawa Ont 268,776 

Government of Canada — Supply and Services 

Hull Que 961,882 

Government of Canada — Supply and Services 

Ottawa Ont 750,203 

Harrington (a division of Harrington Marketing Ltd) 

Ottawa Ont 256,315 

Hill & Knowlton Toronto Ont 105,500 

Mann Testing Labs Ltd Mississauga Ont 878,106 

Photo Lambert (1977) Inc Pointe-aux-Trembles Que 1 ,446,302 

Public Works Canada Ottawa Ont 1 ,357,244 

Reap Canada Tovistock Ont 102,259 

Southwestern Ontario Agricultural Research Corp Harrow Ont 108,386 

STM Systems Corporation Ottawa Ont 188,376 

University of Guelph Guelph Ont 314,152 

Western Linen Supply Salt Lake City Utah USA 121,713 

GRAINS AND OILSEEDS 
PROGRAM $3,710,017 

Accounting services $9,435 

Computer services (informatic) $632,513 

STM Systems Corporation Ottawa Ont 391,934 

Health and welfare services $8 1 

Legal services $972,506 

Arkins MacAuley & Thorvaldson Winnipeg Man 554,282 

Skwark Myers Kussin Weinstein Winnipeg Man 283,303 

Victor G Neufeld Winnipeg Man 1 10,092 

Protection services $14,748 
Scientific services $14,173 

Training and educational services — Non-public 
servants $15,095 



Training and educational services — Public 
servants $234,103 

Other professional services $699,870 

Other services $1,117,493 

Government of Canada — Statistics Canada Ottawa Ont 
STM Systems Corporation Ottawa Ont 



180.000 
240,608 



5 . 4 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 



kGK\C\}\.1\iKE— Concluded 

Canadian Dairy Commission $229,335 

Accounting services $31,379 
Computer services (informatic) $8,154 
Legal services $(14,868) 

Training and educational services — Public 
servants $44,008 

Other professional services $104,848 

Other services $55,814 

Canadian Livestock Feed Board $57,170 
Accounting services $24,100 
Legal services $ 1 20 

Training and educational services — ^Public 
servants $2,167 



Other professional services $17,715 
Other services $13,068 



>^^^i(1 






ATLANTIC CANADA 
OPPORTUNITIES AGENCY 
$11,807,756 

Department $11,807,756 ' ' "^ 

Accounting services $2,886,028 

Supply and Services Canada Hull Que 2,398,676 

Collection agency services $ 1 28 

Computer services (informatic) $725,617 

DMR Group Inc Halifax NS 133,408 

Meridian Systems Group Inc Moncton NB 105,055 

Seaconsult Marine Research Ltd Vancouver BC 196,819 

Engineering and architectural services $20,862 
Legal services $44,295 
Protection services $5,905 



Training and educational services — Public 
servants $213,880 

Other professional services $5,619,042 

Bennet Communications Ltd Halifax NS 

Coopers and Lybrand Charlottetown PEI 

Deloitte & Touche Halifax NS 

, Memorial University St John's Nfld 

Hunter Public Relations Saint John NB 

f McArthur Thompson & Law Halifax NS 

Multilingual Communications Moncton NB 

Nfld & Labrador Development Corp Ltd St John's Nfld 

Regional Development Corporation Fredericton NB . . . 

Siskin Management Inc Fredericton NB 

Supply and Services Canada Hull Que 

The Minister of Finance Halifax NS 

Venture Communications Inc Fredericton NB 

Other services $2,291,999 -^ "^' ' " • 

DMR Group Inc Halifax NS 

Enterprise Cape Breton Corporation Sydney NS 

Industry, Science and Technology Canada Ottawa Ont . 

Manpower Temporary Services Moncton NB 

Sight & Sound Productions Limited Halifax NS 



231,716 
106,003 
276,909 
121,582 
123,100 
119,012 
112,242 
335,829 
175,121 
163,661 
774,399 
303,953 
201,764 



120,489 
140,150 
391,500 
440,064 
119,442 



Supply and Services Canada Hull Que 

The 500 Selection Services (Ottawa) Ltd Ottawa Ont 

COMMUNICATIONS $53,741,114 
Department $28,560,445 

Accounting services $289,422 
Collection agency services $168 

Computer services (informatic) $4,182,536 

Action Personnel of Ottawa Ltd Ottawa Ont 

DMR Group Inc Ottawa Ont 

IOTA Consulting Ltd Ottawa Ont 

LGS Group Inc Ottawa Ont 

Remuera Corporation Ottawa Ont 

S & S Software Ottawa Ont 

S T M Systems Corp Ottawa Ont 

Systems Network Inc Ottawa Ont 

Venn Company Ottawa Ont 

Engineering and architectural services $1,260,491 

ADGA Systems International Ltd Ottawa Ont 

Calian Technologies Ltd Kanata Ont 

Health and welfare services $ 1 26 
Legal services $58,749 

Protection services $1,182,625 

Canadian Corps of Commissionaires Ottawa Ont 1 

Scientific services $673,622 

ADGA Systems International Ltd Ottawa Ont 

Training and educational services — Public 
servants $1,127,060 

Other professional services $10,228,776 

Carleton University Ottawa Ont 

Consultants Cultur'inc Inc Montreal Que 

Ekos Research Associates Inc Ottawa Ont 

Groupe CIC Inc Montreal Que 

Groujje Mediascience Inc Montreal Que 

Groupe Secor Inc Montreal Que 

Munisconsult Montreal Que 

Paul Audley and Associates Ltd Toronto Ont 

Price waterhouse Ottawa Ont 

Seimac Limited Dartmouth NS 

Services Documentaires Multimedia Inc Montreal 

Que 

Simon Fraser University Bumaby BC 

Supply and Services Canada Hull (Jue 

Other services $9,556,870 

Canada Systems Group Ltd Ottawa Ont 

First City Trust Co Ottawa Ont 

Harrington Temporary Services Ottawa Ont 

Johnson & Higgins Wills Faber Ltd Toronto Ont 

Public Works Canada Hull Que 

STM Systems Corporation Ottawa Ont 

Supply and Services Canada Ottawa Ont 

Canadian Radio-television and 
Telecommunications Commission $2,324,953 

Computer services (informatic) $412,500 

Magi Data Consulting Inc Ottawa Ont 

Legal services $47,171 

Protection services $124,315 

Government of Canada — Public Works Canada Hull Que 



$ 

141,000 
119,962 



196,416 

243,078 
262,241 
109,231 
112,007 
243,247 
139,875 
548,245 
113,606 



314,000 
444,791 



T 
,122,895 

381,083 



115,415 
250,014 
130,993 
100,000 
175,250 
301,837 
296,900 
173,140 
241,758 
234,643 

122,863 
125,864 
261,480 



282,836 
575,198 
123,268 
349,993 
666,382 
786,595 
143,151 



105,119 



124,315 



i 



PROFESSIONAL AND SPECIAL SERVICES 5.5 



PUBLIC ACCOUNTS, 1990-91 

COMMVNICATIOT^S— Concluded 



\.-Av>.b«v>'>^-^, 



Training and educational services — Public 
servants $275,314 

Other professional services $765,572 

Other services $700,08 1 

BBM Bureau of Measurement Don Mills Ont 

Steno Tran services Inc Ottawa Ont 

National Archives of Canada $9,093,353 

Accounting services $316,822 

SSC/ Audit Services Bureau Hull Que 

Collection agency services $180 

Computer services (informatic) $431,796 

SHL Systemhouse Inc Ottawa Ont 

Engineering and architectural services $24,305 

Legal services $96,132 

Protection services $1,247,899 

Canadian Corps of Commissionaires Ottawa Ont . . 
Pinkerton's of Canada Ottawa Ont 

Scientific services $41,445 

Training and educational services — Public 
servants $361,514 

Public Service Commission Ottawa Ont 

Other professional services $1,572,935 

Anteres Electronics Ottawa Ont 

Other services $5,000,325 

ARC Industries Ottawa Ont 

Canadian Broadcasting Corp Ottawa Ont 

Film House Group Toronto Ont 

Harrington Temporary Services Ottawa Ont 

SHL Systemhouse Inc Ottawa Ont 

STM Systems Corp Ottawa Ont 

Supply and Services Canada Hull Que 

UTLAS Int'l Canada Toronto Ont 

Xebec Imaging Serv Inc Markham Ont 

National Film Board $1,873,409 

Accounting services $15,575 

Computer services (informatic) $296,178 ^, 

Legal services $33,141 

Protection services $429,963 

Canadian Corps of Commissionaires Montreal Que 

Training and educational services — Public 
servants $217,114 

Other professional services $289,850 

Other services $591,588 

National Library $7,735,002 

Accounting services $1,340 

Computer services (informatic) $860,554 

Beltec Informatics Gloucester Ont 

Sofware Kinetics Stittsville Ont 



144,278 
121,569 



316,822 



173,455 



593,216 
643,530 



106,734 



109,092 



120,746 
222,292 
153,429 
103,520 
110,186 
186,821 
499,959 
115,740 
297,854 



429,363 



218,650 
156,636 



Protection services $219 

Training and educational services — Public v ■ ■ 

servants $213,057 

,W. ' . 

Other professional services $ 1 ,20 1 ,0 1 7 

Micromedia Hull Que 232,035 

Other services $5,458,815 

National Research Council Ottawa Ont 4,047,600 

Miss Hall's Personnel Services Ottawa Ont 209,070 

National Museums of Canada $4,153,952 

Accounting services $5,071 

Computer services (informatic) $23,961 ' 

Engineering and architectural services $211,296 

Protection services $2,160,930 

Pinkerton's of Canada Limited Ottawa Ont 2,160,184 

Scientific services $16,869 

Training and educational services — ^Public 
servants $117,020 

Other professional services $272,149 

Other services $1,346,656 , 



CONSUMER AND CORPORATE 
AFFAIRS $17,634,687 

Department $11,902,913 

Accounting services $483,782 

Supply and Services Canada Hull Que 

Collection agency services $5,724 

Computer services (informatic) $1,614,757 

Network Support Inc Ottawa Ont 

RES Policy Research Ottawa Ont 

SNL Sysnovators Gloucester Ont 

SRI Strategic Resources Inc Ottawa Ont 

Engineering and architectural services $16,665 
Health and welfare services $1,267 

Legal services $1,897,968 

Blake Cassells and Graydon Toronto Ont 

Daley Black and Moreira Halifax NS 

Davis and Company Vancouver BC 

Eraser and Beatty Ottawa Ont 

Ogilvie and Company Edmonton Alta 

Protection services $204,544 
Scientific services $140,067 

Training and educational services — Public 
servants $846,495 

Public Service Commission Canada Ottawa Ont . , 
Other professional services $2,264,040 

Supply and Services Canada Hull Que 



102,000 



107,887 
343,737 
123.248 
115.624 



171,859 
123,182 
158,831 
113,494 
277,795 



157,548 
147.671 



5 . 6 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 



CONSUMER AND CORPORATE 

\¥VX\RS— Concluded 



V^vf.Mv > 



Other services $4,427,604 

Barbara Personnel 155956 Canada Inc Hull Que 

Bradson Mercantile Inc Ottawa Ont 

Canadian Library Association Ottawa Ont ...... 

Control Data Canada Inc Mississauga Ont 

Rejane Personnel Inc Hull Que 

STM Systems Corporation Ottawa Ont 

Supply and Services Canada Hull Que 

Competition Tribunal $273,153 

Accounting services $20,788 
Legal services $2 1 ,023 
Protection services $3,932 

Training and educational services — Public 
servants $7,578 

Other professional services $14,807 

Other services $205,025 

Copyright Board $187,562 

Accounting services $2,555 

Computer services (informatic) $18,250 

Legal services $ 1 1 1 ,505 

Training and educational services — Public 
servants $11,422 

Other professional services $12,191 

Other services $31,639 

Goods and Services Tax Consumer 
Information OfTice $4,442,827 

Accounting services $21,726 
Computer services (informatic) $19,686 
Scientific services $36,000 

Training and educational services — Public 
servants $61,014 

Other professional services $572,641 

Other services $3,731,760 

Bradson Mercantile Inc Ottawa Ont 

RES Policy Research Inc Ottawa Ont 

Hazardous Materials Information 
Review Commission $142,616 

Accounting services $2,555 

Computer services, (informatic) $15,000 

Legal services $5,527 

Training and educational services — Public 
servants $23,079 

Other professional services $9,743 

Other services $86,712 



208,074 
194,389 
260,983 
269,362 
188,578 
270,167 
545,275 



2,452,664 
176,808 



Patented Medicine Prices Review 
Board $562,773 

Accounting services $5,055 
Computer services (informatic) $14,610 
Legal services $68,705 
Protection services $25 

Training and educational services — Public 
servants $60,092 

Other professional services $167,985 

Other services $246,301 

Procurement Review Board 
$122,843 

Accounting services $2,555 

Computer services (informatic) $5,000 

Training and educational services — Public 
servants $2,4 1 

Other professional services $64,670 ■ , 

Other services $48,208 



fX \<i> 



EMPLOYMENT AND 
IMMIGRATION $162,487,235 

Department/Commission $154,699,285 

CORPORATE MANAGEMENT AND 
SERVICES PRCXjRAM $26,900,353 

Accounting services $7,993,330 

Chef Section Revenu et Recevable Hull CJue 145,004 

SSC/ Services Hull Que 7,453,000 

SSC/ Audit Services Bureau Hull Que 353,706 

Collection agency services $ 1 ,03 1 ,983 

Canadian Bonded Credits North York Ont 3 19,259 

FCA International Ltd Westmount Que 469,066 

PC A International Ltd 1990 Westmount Que 100,622 

Computer services (informatic) $1,576,565 

Nortak Software Ltd Ottawa Ont 479,854 

OMR Group Inc Ottawa Ont 136,750 

Health and welfare services $ 1 1 ,870 
Legal services $1 1,789 

Protection services $1,340,120 

Canadian Corps of Commissionaires Ottawa Ont 1,036,174 

Corps canadien des commissionnaires Montreal Que 219,283 

Scientific services $299,942 

SSC/ Acquisitions Ottawa Ont 154,63 1 

Training and educational services — ^Public 
servants $2,557,628 

Ecole de Langue de L'Estrie Montreal Que 199,470 



PROFESSIONAL AND SPECIAL SERVICES 5 . 7 



44,000,000 



PUBLIC ACCOUNTS, 1990-91 

EMPLOYMENT AND IMMIGRATION'^— Continued 



Maple Leaf Language Centre Ltd Ottawa Ont 1 16,878 

Niagara Institute Niagara-On-The-Lake Ont 254,347 

Public Service Commission (PSC) Ottawa Ont 172,829 

Other professional services $4,440,899 

Canadian Education Association Toronto Ont 1 86,250 

Canadian Labour Market Ottawa Ont 249,639 

Dept Industry, Science and Technology Ottawa Ont 101,942 

Industrial Research Associates St John's Nfld 134,961 

Saga Communications St John's Nfld 105,800 

SSC/ Consulting and Audit Canada Hull Que 453,993 

Other services $7,636,227 

Supply and Services Canada Hull Que 172,260 

Barbara Personnel Hull Que 102,854 

First City Capital Ltd Ottawa Ont 274,627 

First City Trust Co Ottawa Ont 604,718 

Nortak Software Ltd Ottawa Ont 204,826 

Public Works Department of Hull Hull Que 100,454 

SSC/ Acquisitions Ottawa Ont 477,292 

SSC/ Canada Communications Group Hull Que 219,856 

SSC/ Supply General Ottawa Ont 1,003,124 

Stm Systems Corp Ottawa Ont 635,054 

Unisys Canada Inc North York Ont 102,584 

Victor Temporary Services Ottawa Ont 100,153 



EMPLOYMENT AND INSURANCE PROGRAM $102,631,728 

Accounting services $44,000,1 15 

Revenue Canada Taxation Ottawa Ont 

Collection agency services $10 

Computer services (informatic) $594,868 

Engineering and architectural services $122 

Health and welfare services $261,014 

Legal services $720,697 , 

Protection services $756,019 

BC Corps of Commissionaires Vancouver BC 

Canadian Corps of Commissionaires Saint John NB 

Corps canadien des commissionnaires Montreal Que 

Scientific services $348,923 

SSC/ Acquisitions Ottawa Ont 

Training and educational services — Public 
servants $2,360,786 

Ecole de Langue de L'Estrie Montreal Que 

Perform Montreal Que 

Other professional services $43,561,173 

411 Seniors Centre Society Vancouver BC 

ABT Associates of Canada Ottawa Ont 

Action Travail Chaleurs Inc New Richmond Que 

Actions Jeunes Travail des Moulins Terrebonne Que 

Anno Kee Dag Wah A Chum Outreach Brandon Man 

Armstt-ong Enderby Employment Society Armstrong BC 

Association canadienne pour la santd mentale Quebec Que . . . 
Association for the Management of Unemployment Skills and 

Training for Youth Sydney NS 

AWARE Society New Westminster BC 

BC Native Womens Society Kamloops BC 

Boys and Girls Clubs of Canada Markham Ont 

Canada Consulting Cresap Toronto Ont 

Canadian Facts Ottawa Ont 

Canadian Labour Market Ottawa Ont 

Canadian Nat Institute for the Blind Fredericton NB 

Canadian National Institute For The Blind Toronto Ont 

Canadian Paraplegic Assoc NB Division Fredericton NB 

Career Development Centre Prince Albert Sask 



101,687 
196,564 
229,517 



176,058 



169,097 
187,347 



116,751 
262,510 
109,981 
123,863 
198,627 
114,380 
144,442 

199,368 
407,321 
117,933 
107,681 
154,600 
628.830 
193,830 
140,344 
176,586 
197,738 
148,134 



Carrefour le moutier Longueuil Que 106,408 

Citizen Action Group Hamilton Ont 277,127 

Club de recherche d'emploi St-Denis Montreal Que 166,427 

CNIB Vancouver BC 188,507 

Coalition of Provincial Winnipeg Man 160,500 

Comit6 D'Emploi de la Region de la Moyenne Cote Nord 

Havre St-Pierre Que 125,277 

Conference Board of Canada The Ottawa Ont 106,5 1 7 

Corporation de I'archeveche catholique romaine de 

Montreal Montreal Que 190,505 

COSTI-IIAS Immigrant Services Toronto Ont 168,636 

CPSP-centre de placement sp€cialis6 du portage Hull Que .... 213,974 

Creative Employment Services Calgary Alta 268,312 

Ctre afeas 6veil Ste-Anne-des-Monts Ste-Anne-des-Monts 

Que 114,760 

Ctre entraide soc Bas Falaise Inc Quebec Que 178,734 

Ctre ressources pour d6linquants Sherbrooke Que 185,046 

Distinctive Employment Counselling Edmonton Alta 385,509 

Ekos Research Associates Inc Ottawa Ont 495,194 

Employment Access Inc Regina Sask 163,844 

Enjeu integ femmes au travail Montreal Que 232,849 

Gallup Canada Inc Toronto Ont 593,023 

Gestion jeunesse inc Quebec Que 158,646 

Gitksan Wetsuweten Educational Society Hazelton BC 123,219 

Glengarry Interagency Group Inc Alexandria Ont 1 15,187 

Immigrant W E C S Winnipeg Man 200,237 

Immigrant Women's Job Placement Toronto Ont 258,165 

Jewish Vocational Services Toronto Ont 109,617 

Job Opportunity Building Society Parksville BC 121,063 

John Howard Society of BC Campbell River BC 109,569 

Jonathan 1445 inc Quebec Que 145,504 

La croisee sit inc Quebec Que 147,528 

La fondation Marie-Soleil Jonathan Rouyn-Noranda Que 137,270 

Lac La Biche Regional Employment Lac La Biche Alta 108,774 

Langley Employment Services Langley BC 141,626 

Les Mutanes de Drummond Inc Drummondville Que 1 13,943 

Lethbridge & Disnict Youth Employment Lethbridge Alta 131 ,073 

Line 1000 Inc Ottawa Ont 202,837 

Longwoods Research Group Ltd Toronto Ont 155,675 

Maison jeunes Basses Laurentides Ste-Therese Que 141,423 

Mount Saint Vincent University Halifax NS 106,078 

Municipality of Metro Toronto Toronto Ont 29 1 ,42 1 

Native Council of Nova Scotia Truro NS 199,430 

Native Employment Services of Winnipeg Winnipeg Man 325,116 

Norsask Native Outreach La Ronge Sask 460,108 

Operation Springboard Toronto Ont 131,365 

Opex via travail Inc Chomedey Laval Que 325,944 

Options for Women Edmonton Alta 191,912 

Pacific Justice Services Association Vancouver BC 234,010 

Parkland Native Outreach Yorkton Sask 1 2 1 ,389 

Parkland Pathfinders Dauphin Man 1 18,055 

Peer Systems Consulting Group Inc Victoria BC 140,042 

Polaris Employment Services Society Bumaby BC 1 8 1 ,2 1 8 

Prairie Employment Program North Battleford Sask 148,867 

Price Waterhouse Management Consultant Ottawa Ont 327,377 

Prince Albert Native Outreach Prince Albert Sask 157,735 

PATH Employment Services Hamilton Ont 1 79,928 

Rambri Management Inc London Ont 385,708 

Reaching Equality Employment Winnipeg Man 326,206 

Red Deer Chamber of Commerce Red Deer Alta 146,766 

Riel Native Employment Centre Regina Sask 224,077 

Saint John YM-YWCA Inc Saint John NB 190.955 

Selkirk Outreach Selkirk Man 212.847 

Senior Citizens Job Bureau Inc Winnipeg Man II 7.62 1 

Serv aide neo quebecois et imm Montreal Que 239.074 

Serv d'emploi le ddmarrage Inc Joliette Que 131.560 

Service relance Saguenay Alma Que 178.633 

Soc develop 6con Etchemin Lac Etchemin Que 164.226 

Special Needs Employment Sevices Samia Ont 174.048 

Sportcom International Inc Ottawa Ont 139.810 

SSC/ Consulting and Audit Canada Hull Que 1 50,552 

SSC/ Supply General Ottawa Ont 275,000 

Statistics Canada Ottawa Ont 6,312,55 1 



5 . 8 PROFESSIONAL AND SPECIAL SERVICES 



w 



PUBLIC ACCOUNTS, 1990-91 



EMPLOYMENT AND IMMIGRATION— Co/jc/m^^^ 



ntiu*' > ■,.»v 



Strathcona Manpower Outreach Vancouver BC 

Surrey Opportunity Society Surrey BC 

Table concert ext basse Cote Nord Chevery Que 

The Corp of the County of Haliburton Minden Ont 

The Pas Outreach Inc The Pas Man 

Times Change Women's Employment Toronto Ont 

Tremploy Incorporated Charlottetown PEI 

Tribal Chiefs Association Outreach St Paul Alta 

Western Community Outreach Society Victoria BC 

Windsor Western Hospital Centre Windsor Ont 

Winnipeg Career Opportunities II Winnipeg Man 

Womanpower Inc London Ont 

Women's Employment Counselling Service Winnipeg Man 

Women's Career Counselling Ottawa Ont 

Working for Women Saskatoon Sask 

WS Kubiski & Associates Ltd Toronto Ont 

Young Women's Christian Association Halifax NS 

Youth Employment Service Winnipeg Man 

Youth Employment Service Toronto Ont 

Youth Services NB INC Moncton NB 

Other services $10,028,001 

Delstar services informatiques Montreal Que 

Force Ten Computer Services Ltd Halifax NS 

Ivation Datasystems Inc Ottawa Ont 

Norrell Temporary Services of Can Etobicoke Ont 

SSC/ Acquisitions Ottawa Ont 

SSC/ Can Gov't Exposition & Audio Ottawa Ont 

SSC/ Canada Communications Group Ottawa Ont 

SSC/ Canada Communications Group Hull Que 

Stm Systems Corp Ottawa Ont 

Supply and Services Canada Hull Que 

Supply and Services Canada Ottawa Ont 



$ 
165,635 
108,770 
140,574 
105,280 
163,068 
194,800 
117,280 
180,576 
138,751 
155,581 
198,741 
233,808 
286,092 
218,602 
321,782 
126,718 
104,294 
163,760 
120,461 
421.723 



143,129 
530,669 
302,648 
103,157 
165,344 
122,076 
656,918 
165,787 
103,427 
147,143 
248,477 



IMMIGRATION PROGRAM $25,167,204 
Accounting services $ 1 ,545 
Collection agency services $9 

Computer services (informatic) $ 1 ,936,936 

Peat Marwick Stevenson & Kellogg Ottawa Ont 1,688,373 

Health and welfare services $13,144,697 

BC Corps of Commissionaires Vancouver BC 592,3 10 

Celebrity Inn Mississauga Ont 1,610,444 

City of Vancouver Vancouver BC 170,643 

Holiday Inn Windsor Ont 1 12,838 

Hotel maritime Montreal Que 940,019 

Maple Leaf Village Investments Niagara Falls Ont 285,543 

Ministere des Finances Ste-Foy Que 178,740 

Ministry of Correctional Service North Bay Ont 1,657,1 16 

Ministry of Finance Victoria BC 130,353 

Pinkerton du Quebec Montreal Que 1,374,308 

Pinkerton's of Canada Toronto Ont 2,788,375 

Plaza Hotel Etobicoke Ont 106,397 

Skyline Airport Hotel Richmond BC 469,270 

Legal services $362,423 " '" 

Protection services $390,35 1 

Canadian Corps of Commissionaires Toronto Ont 138,211 

Corps canadien des commissionnaires Montreal Que 252,140 

Scientific services $5,362 

Training and educational services — Public ' ' -> '' 
servants $425,514 

Other professional services $6,806,953 

Arcturus Productions Ltd Ottawa Ont 455,501 

Peat Marwick Stevenson & Kellogg Ottawa Ont 480,799 

SSC/ Consulting and Audit Canada Hull Que 496,155 

Supply and Services Canada Hull Que 180,246 



i 

Other services $2,093 ,414 

Five Hundred Selection Serv Ltd Ottawa Ont 

Norrell Tempyorary Services of Can Etobicoke Ont 

Riviera Finance Inc Etobicoke Ont 

SSC/ Acquisitions Ottawa Ont 

Supply and Services Canada Hull Que 

Transcriptum Montreal Que 

Advisory Council on the Status of Women 

$505,072 

Computer services (informatic) $1 1,780 

Training and educational services — Public 
servants $19,905 

Other professional services $344,290 

Other services $129,097 

Immigration and Refugee 
Board of Canada $6,187,763 

Accounting services $89,597 
Computer services (informatic) $37,431 
Legal services $10,856 
Protection services $159,411 

Training and educational services — Public 
servants $168,514 

Other professional services $3,694,346 

Refugee Low Research Unit Toronto Ont 

Sahay Renuka Nepean Ont 

SSC/ Consulting and Audit Canada Ottawa Ont 

Other services $2,027,608 

Professional Court Reporters Willowdale Ont 

Transcriptum Inc Montreal Que 

The Typing Place Toronto Ont 

Status of Women — Office of the Co-ordinator 
$1,095,115 

Training and educational services — Public 
servants $14,262 

Other professional services $852,734 

SSC/ Client Services Ottawa Ont 

Other services $228,119 



ENERGY, MINES AND 
RESOURCES $98,844,019 

Department $91,825,187 

Accounting services $ 1 ,865,4 1 1 

Coopers & Lybrand Toronto Ont , 

Coopers & Lybrand Consulting Group Calgary Alta 

Deloitte & Touche Montreal Que 

Garry Fry Chartered Accountants Calgary Alta 

James B Howe Chartered Accountants Bragg Creek Alta 
Parlee Mclaws Calgary Alta 

Collection agency services $24,444 

Computer services (informatic) $6,879,786 

Control Data Canada Ltd Ottawa Ont 



103,684 
111,609 
364,402 
117,669 
102,492 
143,710 



100,000 
103,110 
214,049 



168,670 
242,142 
133,698 



346,015 



147,727 
148,780 
220,637 
161,193 
196,442 
143,161 



629,100 



I 



PROFESSIONAL AND SPECIAL SERVICES 5 . 9 



PUBLIC ACCOUNTS, 1990-91 



ENERGY, MINES AND RESOVRCES— Continued 

$ 

CTMG Cdn Technology Marketing Group Ltd Ottawa Ont ... 673,498 

Data Kinetics Ltd Ottawa Ont 107,465 

Prologic Systems Ltd Ottawa Ont 710,286 

S L Ross Environmental Research Ltd Ottawa Ont 447,452 

Sharon Professional Services Ottawa Ont 354,92 1 

Software Kinetics Stittsville Ont 123,369 

Spectrum Public Relations Ottawa Ont 146,106 

STM Systems Corp Ottawa Ont 716,971 

Telesat Canada Gloucester Ont 100,058 

Engineering and architectural services $7,593,478 

Alberta Opportunity Company Lethbridge Alta 101,180 

All-Can Eng & Surveys (1976) Calgary Alta 103,550 

Atomic Energy of Canada Limited Ottawa Ont 447,382 

Bendix-Avelex Inc St Laurent Que 173,695 

Canadian Standards Association Rexdale Ont 189,1 16 

CGI Information Systems and Management Consultants 

Ottawa Ont 179,947 

Challenger Surveys & Services Ltd Edmonton Alta 129,028 

Eagle Surveys Ltd Calgary Alta 331,956 

The Electrofuel Manufacturing Co Toronto Ont 161,023 

H 1 W Surveys Ltd Yellowknife NWT 225,995 

ICE Consulting Ltd Vulcan Alta 163,725 

Intera Technologies Ltd Ottawa Ont 131,466 

MacDonald Dettwiler and Technologies Ltd Richmond BC . . . 245,000 

Ortech International Mississauga Ont 103,750 

Photocartotheque Quebecoise Ste-Foy Que 200,000 

Province of British Columbia Victoria BC 250,000 

Sypher Mueller International Inc Ottawa Ont 375,435 

Techni Metric Inc Trois-Rivieres Que 165,284 

Thomson Underwood Mclellan Surveyors Yellowknife NWT . 116,835 

Underhill & Underbill Whitehorse YT 368,359 

Health and welfare services $212,752 

National Defence Ottawa Ont 150,000 

Legal services $159,609 

Macpherson Leslie & Tyerman Barristers & Solicitors 

Regina Sask 132,174 

Protection services $2,161,779 

Canadian Corps of Commissionaires Ottawa Ont 1,753,459 

National Protective Service Co Ltd Ottawa Ont 320,316 

Scientific services $8,636,724 

Arctic Investigations Inc Surrey BC 187,651 

Bio Hoi Development Toronto Ont 226,944 

British Columbia Research Corp Vancouver BC 1 12,816 

Canadian Solar Industries Association Inc Ottawa Ont 276,634 

Carleton University Ottawa Ont 227,035 

Dalhousie University Halifax NS 103,480 

Forintek Canada Corp Ottawa Ont 133,488 

HGS Canada Ltd Calgary Aha 156,074 

Innotech Aviation Nepean Ont 844,093 

Intera Kenting Nepean Ont 345,146 

Intera Technologies Ltd Ottawa Ont 345,370 

J R S Exploration Co Ltd Calgary Alta 500,000 

Memorial University of Newfoundland St John's Nfld 226,629 

Monenco Consultants Limited Calgary Alta 136,620 

University of British Columbia Vancouver BC 125,339 

University of New Brunswick Fredericton NB 105,484 

Williamson and Associates Inc Seattle Wash DC USA 150,486 

Training and educational services — Public >• , , 

servants $2,670,080 

Gerard Caron School of Languages Ltd Vanier Ont 1 19,686 

The Maple Leaf Language Centre Ltd Ottawa Ont 718,791 

Other professional services $30,872,331 

Acadia University Institute Kings County NS 127,195 

Adecon Energy Systems Inc Mississauga Ont 150,725 

Aero Photo Inc Quebec Que 140,847 

Atlantic Wind Test Site Inc Charlottetown PEI 207,97 1 

B C Transit Vancouver BC 198,020 

Bachaquero Resources Inc Calgary Alta 176,350 

Ballard Advanced Materials Corporation North Vancouver BC 147,034 



wm. 



Bodjum Research Limited Toronto Ont 256,75 1 

British Columbia Research Corporation Vancouver BC 368,347 

BTC Membranes Inc North Vancouver BC 143,182 

Canadian Cartographies Ltd Bumaby BC 109,724 

Canadian Electrical Association Montreal Que 156,958 

Canadian Home Builders Assoc Ottawa Ont 1 ,357,395 

Canadian Solar Industries Association Inc Ottawa Ont 217,234 

Canadian Standards Association Rexdale Ont 263,706 

Computer Modelling Group Calgary Alta 136,324 

Coojjers & Lybrand Consulting Group Ottawa Ont 234,670 

Dataspan Technology Inc Calgary Alta 325,000 

Donald E Hushion and Associates Limited Ottawa Ont 101,460 

The DPA Group Inc Vancouver BC 442,000 

Encon Enterprises Inc Calgary Alta 104,235 

Energy Pathways Inc Ottawa Ont 483,498 

Ernst and Young Ottawa Ont 152,600 

Fenco Shawinigan Engineering Halifax NS 146,054 

Fleet Technology Ltd Kanata Ont 351,547 

Foumelle Energie et Technologic Inc Montreal Que 104,388 

Golder Assoc (East Cda) Ltd Mississauga Ont 206,34 1 

Groupe Info Consult Ste-Foy Que 129,000 

Guelph Chemical Laboratories Guelph Ont 129,421 

Handy Chemicals Ltd Quebec Que 130,170 

logen Corporation Ottawa Ont 1(X),857 

IRTA-Institut de recherche en technologic appropri^e 

Clarence Creek Ont 103,725 

Laboratoire de Beton Ltee Montreal Que 1 10,654 

Lakefield Research Lakefield Ont 1 14,399 

Laval University Ste-Foy Que 159,151 

Lavalintech Inc Montreal Que 105,480 

McGill University Montreal Que 138,666 

McMaster University Hamilton Ont 133,874 

MDT Engineering Ltd Waterloo Ont 141,613 

Microbios Inc Calgary Alta 302,368 

Micromedia Limited Toronto Ont 252,380 

National Research Council of Canada Ottawa Ont 250,49 1 

Nova Husky Research Corporation Limited Calgary Alta 455,687 

Nova Scotia Research Foundation Corporation Dartmouth NS . 125,504 

O'Brien Publishing Ottawa Ont 183,189 

Ortech International Mississauga Ont 264,171 

Peat Marwick Stevenson and Kellogg Toronto Ont 351 ,395 

Petro Canada Inc Calgary Alta 525,740 

Price Waterhouse Associates Ottawa Ont 1 75,533 

Queen's University Kingston Ont 687,961 

Sander Geophysics Limited Kanata Ont 420,798 

Saskatchewan Research Council Regina Sask 239,624 

Stewart Weir Land Data Inc Edmonton Alta 1 17,616 

Sypher Mueller International Ottawa Ont 216,577 

Terra Surveys Limited Ottawa Ont 907,604 

Uma Western Photogrammetry Edmonton Alta 212,455 

Universite de Sherbrooke Sherbrooke Que 470,589 

University of: 

British Columbia Vancouver BC 

Calgary Calgary Alta 

Ottawa Ottawa Ont 

Toronto Toronto Ont 

Waterloo Waterloo Ont 

Western Ontario London Ont 

Warren Shepell Consultants Toronto Ont 

Welding Institute of Canada Oakville Ont 

Westminister Canada Limited Hants County NS 

York University North York Ont 

Other services $30,748,793 

Accountemps of Ottawa Inc Ottawa Ont 

Alberta Research Council Edmonton Alta 

Atomic Energy of Canada Ltd Ottawa Ont 

Barbara Personnel Inc Ottawa Ont 

Black Electric Ltd Ottawa Ont 

Bradley Air Services Ltd Carp Ont 

Bradson Mercantile Inc Ottawa Ont 

Calian Communications Systems Ltd Kanata Ont 

Cassels Brock & Blackwell Barristers & Solicitors 

Toronto Ont 

Crown Management Board of Saskatchewan Regina Sask 



5 . 10 PROFESSIONAL AND SPECIAL SERVICES 



ENERGY, MINES AND RESOVRCES—Concluded 



PUBLIC ACCOUNTS, 1990-91 



$ 

Dendron Resource Surveys Ltd Ottawa Ont 206,980 

Environment Canada Hull Que 474,171 

Fisheries and Oceans Ottawa Ont 305,692 

Geophoto Services Calgary Alta 631,416 

Harrington Temporary Services Ottawa Ont 23 1 ,079 

Horler Information Inc Ottawa Ont 214,479 

Innotech Aviation Ltd Nepean Ont 1,147,672 

Intera Kenting Nepean Ont 723,924 

Interra Technologies Ltd Ottawa Ont 452,297 

Jaglem Management Consultants Ottawa Ont 101,199 

Kelly Services Ltd Toronto Ont 192,499 

Kenting Earth Sciences Ltd Ottawa Ont 133,655 

Miller Communications Kanata Ont 625,226 

More Personnel Nepean Ont 135,912 

Narwhal Arctic Services Ltd Calgary Alta 193,858 

National Research Council Canada Ottawa Ont 582,676 

Natural Sciences and Engineering Research Council of 

Canada Ottawa Ont 1,554,980 

Network Personnel Inc Ottawa Ont 187,983 

Northwest Industries Limited Edmonton Alta 126,358 

Office Overload Calgary Alta 102,487 

Prologic Systems Ltd Ottawa Ont 441,798 

Public Service Commission of Canada Ottawa Ont 452,006 

Public Works Canada Ottawa Ont 429,388 

Quantum Management Services Ltd Ottawa Ont 130,394 

SHL Systemhouse Inc Ottawa Ont 171,697 

Spot Image Paris France 1,518,917 

Statistics Canada Ottawa Ont 108,376 

Supply and Services Canada Ottawa Ont 7,061,043 

Terra Surveys Ltd Ottawa Ont 426,990 

US Department of Commerce (NOAA) Rockville Md USA . . . 697,638 

University of Toronto Toronto Ont 108,864 

White Ottenheimer & Green Solicitors St John's Nfld 1 13,156 

York Advertising Limited Ottawa Ont 458,077 

Atomic Energy Control Board 

$6,014,556 ^ 

Computer services (informatic) $36,217 ■\>'-^>tf[. ,, , « 

Engineering and architectural services $261,907 

Health and welfare services $17,399 i 

Legal services $21,198 

Protection services $29,838 

Scientific services $4,188,213 

Atomic Energy of Canada Limited Ottawa Ont 2,104,413 

MacLaren Plansearch Inc Willowdale Ont 275,532 

Seismican Geophysical Ltd North York Ont 1 12,974 

Training and educational services — Public 

servants $372,579 , „ _ 

Other professional services $659,458 

Ontario Ministry of Labour Toronto Ont 272,455 

Other services $427,747 

Prior Data Services Ltd Kanata Ont 153,818 

National Energy Board $1,004,276 

Accounting services $1 1,759 
Computer services (informatic) $67,283 
Engineering and architectural services $18,905 
Legal services $350 
Protection services $98,236 

Training and educational services — ^Public 
servants $176,091 



Other professional services $264,013 
Other services $367,639 

ENVIRONMENT $168,428,865 
Department $168,428,865 

ADMINISTRATION PROGRAM $18,569,573 
Accounting services $375,016 
Computer services (informatic) $384,675 
Engineering and architectural services $16,353 
Legal services $67,845 

Protection services $238,573 

Pinkertons of Canada Ltd Ottawa Ont 

Scientific services $414,802 

Training and educational services — Non-public 
servants $195 

Training and educational services — Public 
servants $911,190 

Acres International Ltd Niagara Falls Ont 

Albini Formation Montpellier Que 

Digital Equipment of Canada Ottawa Ont 

Other professional services $6,910,081 

Coopers & Lybrand Consulting Group Ottawa Ont 
Cossette Communication Marketing Vancouver BC 

Dataline Mississauga Ont 

Densan Consultants Ltd Ottawa Ont 

Digital Equipment of Canada Ottawa Ont 

Perley & Hurley Ltd Toronto Ont 

Silmac Silver Mgnt Consulting Inc Ottawa Ont . . . 
Temple Scott Associates Inc Ottawa Ont 

Other services $9,250,843 

Barbara Personnel Inc Ottawa Ont 

Harrington Temporary Services Ottawa Ont 

Human Resouces International Ottawa Ont 

Cossette Communication-Marketing Montreal (Jue 

Personnel Outaouais Hull Que 

Quantum Management Services Ltd Ottawa Ont . . 

Rejane Personnel Inc Hull Que 

Selective Placements Ottawa Ont 

ENVIRONMENTAL SERVICES 
PROGRAM $88,743,869 

Accounting services $219,700 

Computer services (informatic) $2,248,325 

Computertime Montreal Que 

Les industries Foumier Inc Black Lake Que 

Engineering and architectural services $3,219,250 

ADGA Ltd Ottawa Ont 

Canadian Astronautics Ltd Ottawa Ont 

CH2M Hill Engineering Ltd Waterioo Ont 

Enviromega Ltd - Cambellville Ont 

McMaster University - Hamilton Ont 

US Department of Commerce Chicago 111 USA . . . 

Health and welfare services $ 1 ,247 
Legal services $264,247 



222,225 



250,195 
112,086 
106,737 



109,456 

353,823 
436,685 
101,206 
166,595 
148,898 
114,641 
153,200 



334,657 
161,167 
163,103 
273,488 
103,407 
179,548 
192,844 
155,026 



104,605 
568,321 



533,704 
276,885 
272,086 
239,487 
165,026 
168,605 



PROFESSIONAL AND SPECIAL SERVICES 5 . 11 



PUBLIC ACCOUNTS, 1990-91 

ENVIRONMENT— Conc/M^e^ 



Protection services $765,161 ••> .•,.-.' ' •^ • ■' • 
Canadian Corps of Commissionaires: 

Hamilton Ont 256,136 

Ottawa Ont 122,970 

Saskatoon Sask 129,155 

Scientific services $19,523,224 

ADGA Ltd Ottawa Ont 159,400 

Agriculture Canada Regina Sask 1 20,000 

Aipellee Arctic Enterprises Clyde River NS 204,495 

Barringer Research Ltd Rexdale Ont 128,869 

Brander Smith Vancouver BC 125,170 

Canadian Petroleum Association Calgary Alta 105,000 

Cantest Ltd Vancouver BC 123,543 

Centre specialise des peches Grande-Riviere Que 137,164 

Dupre Pierre Ste-Agathe Que 120,475 

Environmental Science Ltd Sidney BC 104,998 

Government of Quebec Quebec City Que 2,761,133 

Groupe environnement Shooner Inc Loretteville Que 121,100 

Maclaren Plansearch Ltd Halifax NS 259,295 

Norland Science Ottawa Ont 135,962 

Novalab Lachine Que 379,812 

Pride of the North Pickle Lake Ont 1 14,602 

Procean Ste-Foy Que 147,056 

Seaconsult Marine Research Ltd Vancouver BC 100,269 

SNC Inc Montreal Que 1 10,000 

Toonooik Coop Pond Inlet NWT 207,367 

Universite McGill Montreal Que 183,024 

Virga Met Services Fort Chipewyan Alta 181,601 

Wessel Dave Bryden Ont 106,286 

West Baffin Eskimo Coop Ltee Cape Dorset NWT 184,682 

Training and educational services — Non-public w 

servants $27,005 

Training and educational services — Public ■>-j-".. •■ :/.; 

servants $2,270,805 

• to ■.• 

Other professional services $27,105,934 

Analex Inc Laval Que 262,080 

Association Industries forestieres canadiennes Quebec Que . . . 107,517 

Auscan Inc Austin Texas USA 152,555 

Beak Association Consultants Ltd: 

Brampton Ont 170,600 

Saskatoon Sask 107,950 

Bristol Aerospace Winnipeg Man 121,263 

Canadian Standard Association Rexdale Ont 607,158 

Cascades Joliette Que 130,479 

Chemical Abstract Service Columbus Ohio USA 539,034 

Dearborn Chemical Company Ltd Mississauga Ont 314,135 

Ecole Polytechnique Montreal Que 147,400 

Energy Pathways Inc Ottawa Ont 108,165 

Institut national de recherche scientifique Ottawa Ont 660,3 1 1 

Intera Technologies Ltd Calgary Alta 9,077,575 

Lavalin Environment Montreal Que 107,224 

Ortech International Mississauga Ont 144,995 

PHD Associates Rexdale Ont 1 13,785 

PPG Canada Inc Beauhamois Que 100,000 

Procean Ste-Foy Que 145,300 

Scientific Instrumentation Ltd Sasakatoon Sask 176,340 

S H L Systemhouse Ltd Ottawa Ont 141,856 

SNC Inc Montreal Que 288,553 

Thermonic Inc Ville d'Anjou Que 121,551 

Unisearch Associates Inc Concord Ont 176,899 

University Laval Quebec Que 232,516 

Other services $33,098,971 

Agrodev Toronto Ont 135,95 1 

Angus Employment Hamilton Ont 367,951 

Barbara Personnel Inc Hull Que 1 16,177 

Bradley Air Services Carp Ont 1,742,035 

Chemical Abstract Service Columbus Ohio USA 407,995 

Control Data Mississauga Ont 111,141 

Cray Research Inc Mendota Heights Minn USA 197,000 



s 

Dataline Inc Mississauga Ont 3 13,054 

DI Associates Inc Toronto Ont 171,108 

Ian Martin & Associates Toronto Ont 600,016 

Kelly Temporary Services Toronto Ont 1 30,767 

Maureen Payne & Associates St-Albert Alta 455,145 

Mc Donald Dettwiler Richmond BC 567,785 

McLeary & Associates Vancouver BC 238,460 

Narwhal Calgary Alta 269,149 

Office Overload Montreal Que 101,101 

Personnel Metro Inc Montreal Que 151,170 

Rdjane Personnel Inc Hull Que 206,126 

Sorbus Canada Ltd Toronto Ont 256,975 

STM Systems Corp: 

Mississauga Ont 1 72,454 

Willowdale Ont 105,519 

Superb Keypunch Scarborough Ont 104,852 

White Star Cleaning Services Hamilton Ont 171,585 

PARKS PROGRAM $61,115,423 

Accounting services $25,561 

Computer services (informatic) $413,918 

Engineering and architectural services $34,683,526 

Denis St-Louis et Associes Quebec Que 1 18,02 1 

Department of Public Works: 

Edmonton Alta 14,191,021 

Ottawa Ont 11 ,993,463 

Dessau Inc Laval Que 167,342 

Douglas Steen Architects Ltd Saint John NB 102,952 

D'Hallorau Campbell Consultants Ltd Halifax NS 195,895 

Simpson Roberts Wappel Calgary Alta 123,573 

Trow Consulting Engineers Ltd Brampton Ont 104,748 

Health and welfare services $46,569 
Legal services $307,283 

Protection services $3,172,226 

Canadian Corps of Commissionaires: 

Halifax NS 411,364 

Ottawa Ont 302,514 

St John's Nfld 234,232 

Winnipeg Man 201,497 

National Protection Inc Ottawa Ont 139,802 

Scientific services $1,817,569 

Fisheries and Oceans Ottawa Ont 366,000 

Lavallin Environment Montreal Que 125,000 

University of Alberta Edmonton Alta 129,600 

Training and educational services — Non-public 
servants $96,701 

Training and educational services — Public 
servants $921,702 

Other professional services $5,367,703 

Department of Environment Ottawa Ont 264,400 

Dominion Textiles Inc Montreal Que 1 28,787 

Leach Textiles Inc Huntingdon Que 305,582 

Other services $14,262,665 

Airport Transfer Limited Dartmouth NS 230,000 

Baddeck Lions Club Baddeck NS 1 15,503 

Chatham Coach Lines Chatham Ont 143,149 

Department of the Environment Ottawa Ont 544,000 

Department of Supply and Services Ottawa Ont 2,022,423 

Fortier Associates Misku Alta 151,447 

Halifax Citadel Foundation Halifax NS 256,791 

Kusawa Contracting Ltd Vancouver BC 144,939 

Manpower Temporary Services Moncton NB 425,315 

Skigate Band Council Queen Charlotte BC 241,191 



5 . 12 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 



EXTERNAL AFFAIRS $111,813,387 

Department $91,272,045 I 

CANADIAN INTERESTS ABROAD PROGRAM 

$91,103,345 

Accounting services $1,060,132 

Computer services (informatic) $3,238,694 

AMY Associates Ottawa Ont 362,889 

CGI information systems Ottawa Ont 101,473 

Rivera Hartling Systems Ltd Kingston Ont 497,715 

Systematix Ottawa Ont 556,179 

Engineering and architectural services $2,035,328 

Construction Planning Guernsey Cannel Islands 

England 1 18,320 

Department of Public Works Ottawa Ont 294,623 

Poon Gardner Billington Vancouver BC 1 12,236 

Health and welfare services $648,614 ' ' 

Allex Williams Surrey England 105,509 

Salzman Nancy Dr Montreal Que 218,655 

Legal services $2,138,221 

Department of Public Works Ottawa Ont 138,653 

Miller and Chevalier Washington DC USA 622,901 

Steptoe and Johnson Washington DC USA 246,527 

Protection services $10,433,410 

Canadian Corps of Commissionaires Ottawa Ont 2,372,131 

Department of National Defence Ottawa Ont 1,111 ,934 

Geiso Paris France 100,660 

Ironside Ltd Douglas Isle of Man England 1 13,125 

K K Senon Tokyo Japan 136,519 

Training and educational services — Non-public 
servants $1,164,680 



Training and educational services — Public 
servants $4,192,611 

Ecole de Langues Gerard Caron Vanier Ont 

Gemada Management Inc Ottawa Ont 

Industrial Accident Prevention Toronto Ont 

International Tele-Film Toronto Ont 

Lemmex and Associates Limited Ottawa Ont 

Public Service Commission/ Staff Development 

Ottawa Ont 

Rivera Hartling Systems Ltd Kingston Ont 

United States Dept of State Arlington Va USA 

Other professional services $14,356,195 

Association of Universities and Colleges Ottawa Ont 

Burgener Lachapelle Kilpatrick Architects 

Calgary Alta 

Dalhousie University Halifax NS 

Eric Goodman and Associates Inc Ottawa Ont 

Fortex West Germany 

Globe Graphics Toronto Ont 

Government Consulting Group Ottawa Ont 

Gowling Strathy and Henderson Ottawa Ont 

Industry, Science and Technology Ottawa Ont 

Inmacon Group Inc Ottawa Ont 

Institute for Research on I*ublic Policy Ottawa Ont 1 

Rivera Hartling Systems Ltd Kingston Ont 

Department Supply and Services Ottawa Ont 

Statistics Canada Ottawa Ont 

Team Approach Ltd Ottawa Ont 

The Foundation Co of Canada Scarborough Ont 1 

University of Toronto Toronto Ont 

York University North York Ont 

Other services $51,835,460 

ADGA (Group) Ottawa Ont 

i 



145,350 
115,297 
594,191 
283,302 
116,491 

225,180 
106,578 
140,641 



175,181 

192,363 
207,695 
159,690 
235,075 
124,832 
144,104 
160,191 
286,948 
100,589 
397,945 
300,932 
345,490 
142,371 
294,523 
381,195 
163,467 
223,658 



130,593 



$ 

AIM Personnel Services Ottawa Ont ; 127,026 

AIM Technical Services Ottawa Ont 144,976 

AMS Management Systems Ottawa Ont 243,008 

Association of Universities and Colleges Ottawa Ont 755,447 

Automajic Cleaning Services London England 101,876 

Barbara Personnel Inc Ottawa Ont 401 ,094 

Boyd Moving and Storage Ltd Onawa Ont 392,535 

Bradson Mercantile Ottawa Ont 230,853 

Burton's Limousine Services Ottawa Ont 1 13,035 

CLA Personnel Ottawa Ont 1 14,016 

Canada Post Corporation Ottawa Ont 880,740 

CGI Information Systems Ottawa Ont 161,929 

Charland Ottawa Ont 109,907 

Chefford Computer Nepean Ont 181,436 

Communications Serv-media Ottawa Ont 1,809,866 

Comtempro Service Inc Ottawa Ont 121,116 

Crawley and McCracken Co Ltd Ottawa Ont 206,548 

Department of National Defence Ottawa Ont 1,910,616 

Exocron Systems Corp Ottawa Ont 141 ,653 

Fortex West Germany 109,916 

Gemada Management Inc Ottawa Ont 1 15,297 

General Maintenance Service Co Washington DC USA 293,435 

GOM entreprise de nettoyage Paris France 183,269 

Human Resources International Ltd Ottawa Ont 230,255 

Industry, Science and Technology Ottawa Ont 382,544 

International Council for Canadian 

Studies Ottawa Ont 403,734 

Kestrel Services London England 320,397 

Lemmex and Associates Ltd Ottawa Ont 133,785 

M G Transport Ville St-Laurent Que 180,945 

Maruki Fudosan Tokyo Japan 138,949 

Network Personnel Ottawa Ont 368,178 

Panalpina Inc Montreal Que 100,963 

Press News Limited Toronto Ont 295,583 

Privy Council Office Ottawa Ont 372,044 

Prologic Systems Ltd Ottawa Ont 190,713 

Department of Public Works Ottawa Ont 682,720 

Remuera Corporation Ottawa Ont 547,532 

Rivera Hartling Systems Ltd Kingston Ont 122,947 

SHL Systemhouse Ltd Ottawa Ont 478,499 

Sodexo Canada Inc Montreal Que 341,322 

Department of Supply and Services Ottawa Ont 4,592,154 

SPI Consultants Ottawa Ont 1 10,874 

Standards Council of Canada Ottawa Ont 468,000 

Systematix Ottawa Ont 340,764 

Taylor Ottawa Ont 100,973 

Temporarily Yours Ottawa Ont 260,862 

The 500 Selection Services Ltd Ottawa Ont 146,769 

Unilink International Media Agincourt Ont 102,929 

United States Dept of State Arlington Va USA 140,641 

York Advertising Ltd Ottawa Ont 120,967 

WORLD EXIBITIONS PROGRAM 
$168,700 

Other professional services $152,424 

Department of Supply and Services Ottawa Ont 152,424 

Other services $16,276 

Canadian International Development Agency > 
$19,280,458 

Accounting services $253,334 *« 

SSC/ Government Consulting Group 

Hull Que 147,247 

Computer services (informatic) $6,884,761 

A P G Inc Ottawa Ont 941,919 

A Q R Management Services Inc Gloucester Ont 890,569 

ASG Inc Orleans Ont 600,171 



PROFESSIONAL AND SPECIAL SERVICES 5 . 13 



PUBLIC ACCOUNTS, 1990-91 

EXTERNAL AFFAIRS— Concluded 

$ 

Atkinson Tremblay & Associates Inc Ottawa Ont 123,620 

Canadian Informatics Corporation Ltd Ottawa Ont 479,568 

Canadian Technology Marketing Group Ltd Ottawa Ont 881,910 

Densan Consultants Ltd Ottawa Ont 139,807 

Exocom Systems Corporation Ottawa Ont 356,948 

Information Management & Technology Consultants 

Ottawa Ont 232,646 

R Flaman Management Partners Ltd Ottawa Ont 318,593 

Secor Inc Montreal Que 577,636 

Synerlogic Inc Ottawa Ont 101,571 

Legal services $1,183 

Protection services $ 1 ,385,360 

Department of Public Works Ottawa Ont 1 ,248,292 

Training and educational services — Public 

servants $2,064,743 ' :, 

Gray Bridge International Consulting Inc Hull Que 1 14,735 

R Raman Management Partners Ltd Ottawa Ont 177,069 

Universite de Montreal Montreal Que 176,430 

Other professional services $7,033,271 

Aga Khan Foundation Canada Toronto Ont 150,000 

Associated Information Managers Ottawa Ont 125,250 

Deloitte & Touche Management Consultants Ottawa Ont 193,154 

Department of Public Works Ottawa Ont 399,640 

G Dunn Records Management Services Inc Nepean Ont 193,734 

SSC/ Communications Client Service Hull Que 2,419,831 

SSC/ Exposition and Audio- Visual Hull Que 73 1,278 

York Advertising Ltd Ottawa Ont 577,196 

Other services $1,657,806 

Barbara Personnel Inc Ottawa Ont 189,185 

Bradson Personnel Services Ottawa Ont 333,457 

CLA Uni-Personnel Hull Que 189,586 

Norrel Temporary Services of Canada Etobicoke Ont 162,458 

Canadian Secretariat $353,271 

Computer services (informatic) $ 1 ,888 - ^ 

Legal services $250,912 ' • 

Training and educational services — Public 
servants $57,385 

Other professional services $22,000 •. 

Other services $2 1 ,086 ' ' 

International Joint Commission $907,613 ! - 

Accounting services $75,000 't > • 

Training and educational services — Public 
servants $25,883 

Other professional services $12,719 

Other services $794,011 

Environment Canada Ottawa Ont 300,574 



FINANCE $31,892,132 

Department $12,620,074 

FINANCIAL AND ECONOMIC POLICIES PROGRAM ' * " ' 

$12,620,074 ' ' 

Computer services (informatic) $271,901 

1ST L'Industrielle-Services Techniques Montreal Que 180,637 



f''*'ijt'. 



Legal services $77 1 ,756 

Canada Deposit Insurance Corporation Ottawa Ont 1 24,606 

Statistics Canada Ottawa Ont 149,342 

Protection services $ 1 ,589,304 

Canadian Corps of Commissionaires Ottawa Ont 1,503,673 

Training and educational services — Public 
servants $341,562 

Other professional services $3,431,945 

Conference Board of Canada Ottawa Ont 117,113 

Goldman Sachs & Co New York NY USA 300,000 

Graphic Partners Ottawa Ont 1 16,691 

Peat Marwick Mitchell & Co Toronto Ont 144,635 

Price Waterhouse Management Co Ottawa Ont 3 18,155 

Other services $6,213,606 

Barbara Personnel Inc Ottawa Ont 162,612 

Bradson Personnel Services Ottawa Ont 268,174 

Data Resources Inc Toronto Ont 1 25,329 

500 Selection Services Ltd Ottawa Ont 227,920 

Harrington Marketing Inc Ottawa Ont 257,043 

Human Resources International Ottawa Ont 299,121 

Quantum Management Services Ltd Montreal Que 1,579,225 

Temporarily Yours Ltd Toronto Ont 179,667 

Statistics Canada Ottawa Ont 101,999 

Supply and Services Canada/PASS Ottawa Ont 480,7 14 

Auditor General $7,963,733 

Accounting services $2,938,511 

Arthur Andersen & Co Ottawa Ont 1 10,544 

Deloitte & Touche Ottawa Ont 339,424 

Goss Gilroy & Associates Ltd Ottawa Ont 1 12,644 

Malette Benoit Boulanger Rondeau & Associds Montreal Que . 142,882 

Peat Marwick Thome Toronto Ont 334,342 

Price Waterhouse Toronto Ont 149,904 

Raymond Chabot Martin Pare Montreal Que 109,320 

Computer services (informatic) $988,781 

Applied Silicon Inc Ottawa Ont 1 38,580 

Minasu Information System Ltd Gloucester Ont 25 1 ,553 

Silico Computer Systems Ltd Nepean Ont 205,899 

Legal services $3,600 
Protection services $44,569 

Training and educational services — Non-public 
servants $380,339 

Peat Marwick Thome Toronto Ont 158,345 

Training and educational services — Public 
servants $247,006 

Other professional services $1,610,068 

Other services $1,750,859 

Network Personnel Inc Ottawa Ont 1 10,926 

T E S Contract Services Inc Toronto Ont 1 17,842 

Canadian International Trade Tribunal 
$540,989 

Computer services (informatic) $43,159 

Legal services $43,907 , "r" ' 

Training and educational services — Public 

servants $36,967 

A' 

Other professional services $265,101 
Other services $ 1 5 1 ,855 



5 . 14 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 



¥m\^CE^-Concluded 



V: 'iL' 



Office of the Superintendent of 
Financial Institutions $9,048,459 

Accounting services $6,755,089 

Coopers & Lybrand Toronto Ont 1,162,000 

Deloitte & Touche Toronto Ont 4,1 1 1,634 

Peat Marwick Stevenson-Kellog Toronto Ont 440,623 

Peat Marwick Thome Toronto Ont 549,3 17 

Price Waterhouse Toronto Ont 236,088 

Supply and Services Canada Hull Que 122,000 

Legal services $87,818 
Protection services $82,488 



Training and educational services — Public "^' 'i' ''*-'-''^ •"*' 
servants $215,776 ' ^iiv 

Other professional services $876,776 

Deloitte & Touche Toronto Ont 

Other services $ 1 ,030,5 1 2 

Reuters Information Services (Canada) Ltd Toronto Ont . . 
STM Systems Corporation Ottawa Ont 

Privatization and Regulatory Affairs $1,718,877 

Computer services (informatic) $22,892 



Training and educational services — Public 
servants $46,199 

Other professional services $1,435,947 

Finance Canada Ottawa Ont 

Landcaster Advisors Inc Toronto Ont . . 
Rothschild Canada Inc Toronto Ont . . . 
Wood Gundy Inc Toronto Ont 

Other services $213,839 



197,000 



115,824 
414,910 



100,000 
200,000 
600,000 
300.000 



FISHERIES AND OCEANS $92,024,126 
Department $92,024,126 

Accounting services $762,303 

SSC/ Audit Services Bureau Hull Que 236,453 

SSC/ Consuhing and Audit Canada Hull Que 175,711 

Collection agency services $5,295 

Computer services (informatic) $6,697,440 

AJJA Information Technology Ottawa Ont 197,1 14 

Dataline Inc Mississauga Ont 110,000 

Dunn & Bradstreet Software Toronto Ont 354,138 

Fleet Technology Limited Kanata Ont 135,528 

Gabriel Bandel & Assoc Ltd Vancouver BC 144,071 

Iota Consulting Ltd Ottawa Ont 117,721 

JO Thomas & Assoc Ltd Vancouver BC 264,133 

Maritime Tel & Tel Hahfax NS 108,335 

Monenco Information Systems Inc Ottawa Ont 100,051 

Prologue Management Planning Ottawa Ont 169,028 

STM Systems Corp Ottawa Ont 1,168,346 

Synerlogic Halifax NS 132,309 

VK Computer Systems Ottawa Ont 103,172 

West Coast Oceanography Inc Sidney BC 107,665 

Engineering and architectural services $7,466,488 ' 

Kerr Wood Leidel Assoc Ltd North Vancouver BC 256,150 

Knudson Engineering Ltd Perth Ont 154,998 



$ 

Newfoundland Exchequer Account St John's Nfld 4,007,004 

Public Works Canada (HQ) Ottawa Ont 1,188,406 

Health and welfare services $106,649 

Legal services $2,150,129 

Baker Newby & Co Chilliwack BC 168,480 

Jones Emery &. MacDonald Victoria BC 100,645 

Mercer MacNab & Vavasour St John's Nfld 146,552 

Protection services $2,485,851 

Asci-Biorex Inc Ste-Foy Que 158,901 

Canadian Corps of Commissionaires (HQ) Ottawa Ont 2,075,05 1 

Scientific services $19,597,935 

Arctic Sciences Ltd Sidney BC 175,978 

ASA Consulting Dartmouth East NS 125,456 

Asci-Biorex Inc Ste-Foy Que 138,423 

Atlantic Salmon Federation St Andrews NB 214,135 

BDR Research Limited Halifax NS 121,249 

Canship Ltd St John's Nfld 449,913 

Collecte Locahsation France 138,722 

Dalhousie University Halifax NS 428,008 

Environment & Resource Mgmt Grand Falls Nfld 246,146 

Environment Canada Toronto Ont 1 15,000 

ESL Environmental Sciences Ltd Sidney BC 171,425 

Geophysique GPR International Longueuil Que 229,180 

Great Lakes Fisheries Commission Ann Harbor Mich USA . . . 746,128 

Huntsman Marine St Andrews NB 138,444 

Institut national de recherches Rimouski Que 103,882 

JA Taylor and Associates Sidney BC 104,844 

JC Lee and Assoc Ltd Nanaimo BC 184,065 

JO Thomas & Assoc Ltd Vancouver BC 1,541,820 

KGS Group Winnipeg Man 178,188 

Lalwratoires SAB Inc Montreal Que 123,976 

LGL Ltd Sidney BC 409,177 

Newfoundland Exchequer Account St John's Nfld 1,293,098 

Oceanetic Measurements (1989) Ltd Sidney BC 102,470 

P & M Personnel Services Mission BC 109,893 

Scotia Fundy Catch Monitoring Halifax NS 156,0(X) 

Sea Lamprey Control Ctr Burlington Ont 380,0(X) 

Seaconsult Marine Research Vancouver BC 105,684 

Seakem Analytical Services Sidney BC 322,626 

Service Argos Inc Landover Md USA 138,13 1 

Terra Survey Ltd Sidney BC 477,867 

Triton Environmental Consulting Richmond BC 373344 

Training and educational services — Non-public 
servants $89,982 

Training and educational services — Public 
servants $2,098,563 

Other professional services $10,034,626 

Canadian Saltfish Corp St John's Nfld 135,280 

Energy, Mines and Resources Ottawa Ont 106,415 

Fishery Products International St John's Nfld 135,293 

FTA Consultants Shediac NB 104,231 

JPEC Limited Spencerville Ont 1 18.769 

LGL Ltd Sidney BC 353,439 

National Research Council Ottawa Ont 374,627 

Natural Sciences and Engineering Research Council 

Ottawa Ont 100.000 

Nova Scotia Department of Fisheries Halifax NS 300,000 

Peat Marwick Stevenson & Kellogg Ottawa Ont 147356 

PEI Fisheries & Aquaculture Charlottetown PEI 149,203 

Public Works Canada (HQ) Ottawa Ont 920,600 

Regional Development Corporation Fredericton NB 726,881 

Seaconsult Ltd Vancouver BC 1 18,459 

Supply and Services Canada (HQ) Hull Que 101,1 15 



PROFESSIONAL AND SPECIAL SERVICES 5 . 15 



PUBLIC ACCOUNTS, 1990-91 

FISHERIES AND OCEAf<S^-Concluded 



Other services $40,528,865 

ACSI - Biorex Ste-Foy Que 519,625 

Aerodat Limited Mississauga Ont 129,853 

Archipelago Marine Research Victoria BC 215,253 

Barbara Personnel Inc Ottawa Ont 186,101 

Beothuk Data Systems Ltd St John's Nfld 3,400,072 

Bermbach & Associates Vancouver BC 1 18,561 

Bon Accord Enterprises Parksville BC 247,060 

Boreal Services Bella Coola BC 318,380 

Bradson Mercantile Inc Ottawa Ont 282,375 

Chehalis Indian Band Agassiz BC 102,004 

Control Data Canada Ltd Mississauga Ont 105,920 

Cowichan Band Council Duncan BC 398,443 

D'Arcy Investment Corporation D'Arcy BC 174,727 

Dataline Inc Mississauga Ont 443,917 

Davies DJ Ltd Victoria BC 501,017 

Diversified Ova Tech Ltd Merrit BC 730,287 

Environment Canada (HQ) Hull Que 190,084 

Fort Babine Enterprise Society Smithers BC 153,500 

Harrington Temporary Services Ottawa Ont 276,143 

Heiltsuk Band Council Port Hardy BC 178,021 

Horizon Maintenance Sparkle Co Dartmouth NS 132,765 

Hurley Fisheries Consulting Dartmouth NS 2,234,913 

Informal Don Mills Ont 135,837 

Kelly Temporary Services Toronto Ont 483,455 

Kincolith Band Council Kincolith BC 188,582 

Kispiox Indian Band Hazelton BC 230,197 

Kitasoo Band Council Vancouver BC 189,223 

Kitimat Business Overload Kitimat BC 1 16,084 

Manpower Temporary Services Moncton NB 138,013 

Masset Band Council Masset BC 149,920 

Nanaimo Community Employment Advisory Society 

Nanaimo BC 345,150 

New Communication Concepts Ltd Vancouver BC 154,071 

Nfld and Labrador Computer Services St John's Nfld 109,595 

Nimpkish Indian Band Campbell River BC 174,305 

North Thompson Indian Band Barriere BC 130,3 18 

Northern Vancouver Island Salmonid Enhancement Society 

Port Hardy BC 268,165 

Oweekeno Indian Band Port Hardy BC 192,1 15 

Personnel Department The Vancouver BC 609,820 

PF Collins Customs Broker St John's Nfld 102,816 

Powell River Salmon Society Powell River BC 23 1 ,425 

Prime Personnel Victoria BC 497,173 

Public Works Canada (HQ) Ottawa Ont 1 ,249,807 

Qualicum Band of Indians Qualicum Beach BC 264,701 

San Juan Enhancement Society Port Renfrew BC 156,920 

SSC Commercial Acquisitions Hull Que 812,461 

SSC Inspection & Technical Services Hull Que 206,550 

Seaspring Salmon Farm Ltd Chemainus BC 1 13,513 

Sechelt Indian Band Sechelt BC 204,725 

Seymour Salmonid Society North Vancouver BC 160,250 

Skeetchestn Indian Band Savona BC 109,413 

Skidegate Band Council Queen Charlotte City BC 121,510 

Sliammon Indian Band Powell River BC 217,183 

Streamline Consulting Services Ladysmith BC 304,725 

Supply and Services Canada (HQ) Hull Que 4,756,498 

Supreme Building Maintenance Nanaimo BC 109,170 

Temporarily Yours Vancouver BC 1 ,036,33 1 

Terrace Salmonid Enhancement Society Terrace BC 215,640 

The 500 Selection Services Ltd Ottawa Ont 323,082 

Thornton Creek Enhancement Society Ucluelet BC 139,623 

TIa-O-Qui-Aht First Nations Tofino BC 160,840 

Toboggan Creek Salmon & Steelhead Enhancement Society 

Smithers BC 178,827 

Tom Bursey Cleaners Ltd St John's Ntld 1 15.905 

Triton Environmental Consulting Richmond BC 609,830 



FORESTRY $11,521,900 

Accounting services $463,7 1 1 

Computer services (informatic) $788,103 

Infotrack Consulting Inc Victoria BC 

Simons H A Montreal Que 

Engineering and architectural services $233,836 

Health and welfare services $59 - •, ■« .< 

Legal services $6,535 

Protection services $268,002 

Corps canadien des commissionnaires Ste-Foy Que 
Scientific services $534,647 

Training and educational services — Non-public 
servants $34,085 



Training and educational services — Public 
servants $643,994 

Other professional services $5,025,736 

CIBC - Research London UK 

Forintek Canada Vancouver BC 

M Kean Resources Inc Timmins Ont 

NSERC Graduate Supp Program Ottawa Ont . 
Simon Eraser University Webster Bumaby BC 
University of New Brunswick Fredericton NB 

Other services $3,503,192 



GOVERNOR GENERAL $838,658 

Accounting services $4,428 
Computer services (informatic) $2,915 
Legal services $7,806 

Training and educational services — Public 
servants $27,923 

Other professional services $159,342 ,. t. ti 

j; 
Other services $636,244 



INDIAN AFFAIRS AND NORTHERN 
DEVELOPMENT $64,991,661 

Department $64,991,661 

ADMINISTRATION PROGRAM $9,528,728 
Accounting services $1,675,827 

Arthur Andersen & Co Ottawa Ont 

BDO Ward Malette Ottawa Ont 

Coopers and Lybrand Ottawa Ont 

Peat Marwick Thome Ottawa Ont 

Price Waterhouse Ottawa Ont 

Supply and Services Canada Ottawa Ont 

Computer services (informatic) $285,125 



137,821 
389.634 



101,010 



139,844 
424,574 
103.886 
353,870 
138,309 
182,543 



148,132 
156,917 
136,825 
482,304 
145,080 
296,090 



5 . 16 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 



INDIAN AFFAIRS AND NORTHERN 
\)^\ELOV¥MEKl— Concluded 

Engineering and architectural services $3,314,910 

Public Works Canada Ottawa Ont 

Health and welfare services $3,498 



f 

3,514,910 



Protection services $13,658 

Training and educational services — Non-public 
servants $891 

Training and educational services — Public 
servants $334,776 

Public Service Commission Ottawa Ont 106,278 

Other professional services $2,252,713 

CDN Facts Ottawa Ont 120,407 

Coopers & Lybrand Ottawa Ont 150,420 

Cowie 1 B Ottawa Ont 100,000 

Supply and Services Canada Ottawa Ont 594,494 

Other services $1,445,330 

Industrielle-Services Techniques Montreal Que 124,409 

Supply and Services Canada Ottawa Ont 159,027 

INDIAN AND INUIT AFFAIRS 

PROGRAM $45,941,737 - . , > . :u. . 

Accounting services $279,604 

Peat Marwick Thome Ottawa Ont 131,560 

Collection agency services $69,857 

Computer services (informatic) $3,224,130 

Atkinson Tremblay & Association Ottawa Ont 292,992 

Brant Computer Services Ltd Ottawa Ont 248,295 

Flaman R Ottawa Ont 181,500 

Monenco Information Systeme Calgary Alta 199,841 

Nutat Technologies Inc Ottawa Ont 805,779 

SNI Systems Network Ottawa Ont 253,075 

Systems Interface Inc Nepean Ont 228,432 

Engineering and architectural services $18,396,225 

Beliveau-Couture Inc Sainte-Foy Que 188,322 

Public Works Canada: 

Halifax NS 960,247 

Edmonton Alta 2.522,796 

Ottawa Ont 511,248 

Quebec Que 2,278,656 

Toronto Ont 4,314,300 

Vancouver BC 169,656 

Winnipeg Man 2,908,504 

Health and welfare services $1,852,920 

Le Centre Garry Taylor Beaconsfield Que 128,057 

Seven Regions Health Centre Gladstone Man 1 13,179 

Legal services $1,103,416 

Harper Grey Easton & Co Vancouver BC 213,403 

McCarty & Tetrauh Avocat Calgary Alta 335,867 

Preston Willis and Leitch Whitehorse YT 120,365 

Protection services $4,282,912 

Justice Institute of BC Vancouver BC 270,482 

Scientific services $613 i 



'^ :• ." 

Training and educational services — Public 
servants $1,375,801 

Other professional services $9,157,191 

Archambault R Montreal Que 240,506 

Cowie Ian B Ottawa Ont 196,043 

Holmes J Ottawa Ont 124,477 

Nutat Technologies Inc Ottawa Ont 106,176 

Osborne D E Ottawa Ont 1 17,109 

Primo Contractors Saanichton BC 138,900 

Public Works Canada: 

Ottawa Ont 852,588 

Saskatoon Sask 2,065,277 

Vancouver BC 213,064 

Read Abstracts Ottawa Ont 1 15,500 

R Flaman Management Ottawa Ont 377,410 

Shanahan Research Ottawa Ont 127,823 

Statistics Canada Ottawa Ont 139,472 

Supply and Services Canada Ottawa Ont 209,401 

T E Koepke Consulting Whitehorse YT 190,162 

Whittington M S Ottawa Ont 138,206 

Other services $5,916,165 

Action Personnel Ottawa Ont 107,766 

L'Industrielle-Services Techniques Montreal Que 1,650,328 

Supply and Services Canada Ottawa Ont 747,79 1 

The 500 Selection Services Ltd Ottawa Ont 215,568 



NORTHERN AFFAIRS PROGRAM $9,521,196 
Accounting services $1,417,367 

COGLA Calgary Alta 

Computer services (informatic) $204,594 

Engineering and architectural services $432, 1 28 

Public Works Canada Vancouver BC 

Health and welfare services $15,524 

Legal services $42,890 

Protection services $12,010 

Scientific services $205,92 1 



1,396,000 



250,150 



Training and educational services — Non-public 
servants $282,903 



Training and educational services — Non-public 
servants $7,294 

Training and educational services — Public 
servants $23 1 ,454 

Other professional services $4,203,778 

Aurum Geological Consultants Vancouver BC . 

Conair Aviation Limites Abbotsford BC 

Energy, Mines and Resources Ottawa Ont 

Environment Canada Ottawa Ont 

Other services $2,748,236 

Bureau of Land Management Boise Idaho USA 
Energy Forestry Land Wildlife Edmonton Alta . 

Environment Canada Regina Sask 

Environment Canada Vancouver BC 

Industrial Life Technical Service Montreal Que 

Kusawa Contracting Ltd Vancouver BC 

Province of British Columbia Victoria BC .... 
Supply and Services Canada Ottawa Ont 



199,892 
302,872 
548,965 
235,354 



265,246 
149,085 
710,000 
329,128 
181,067 
409,167 
140,436 
116,253 



. jaii'i-i '■■ •■' 



'H 



I 



PROFESSIONAL AND SPECIAL SERVICES 5.17 



PUBLIC ACCOUNTS, 1990-91 



INDUSTRY, SCIENCE AND 
TECHNOLOGY $204,466,906 

Department $49,794,777 



INDUSTRY, SCIENCE AND TECHNOLOGY ,,^ 

PROGRAM $44,049,345 , ^j ,. 

Accounting services $496,087 

Supply and Services Canada Ottawa Ont 315^06 

Collection agency services $1,000 • 

Computer services (informatic) $6,423,282 

Canadian Informatics Corporation Ottawa Ont 1,1 13,425 

First City Capital Ltd Ottawa Ont 217,246 

Hartt & Page Ltd Ottawa Ont 493,187 

IMTC (Ottawa) Ottawa Ont 151,992 

L'Industrielle-Services Techniques Inc Montreal Que 163,540 

LGS Group Inc Ottawa Ont 489.852 

Quantum Information Resources Ltd Ottawa Ont 763,450 

RVO Systems Inc Ottawa Ont 491,294 

RES Policy Research Inc Ottawa Ont 139,053 

STM Systems Corp Ottawa Ont 908,274 

The ACS Group Ltd Ottawa Ont 106,095 

Wilcom Systems Ottawa Ont 281,198 

Engineering and architectural services $199,113 , 

Health and welfare services $195 ■ ; 

Legal services $ 1 1 ,548 

■•;,'■■■■ - ' .-ff). - ■ 
Protection services $ 1 ,009,53 1 

Canadian Corps of Commissionaires Toronto Ont 947,397 

Scientific services $132,032 

Training and educational services — Public 
servants $1,822,669 

PBSC Computer Training Centres Ottawa Ont 157,985 

The Public Service Commission of Canada Ottawa Ont 145,342 

Other professional services $21,548,366 

A&P Appledore Canada Ltd Halifax NS 162,709 

Arthur D Little of Canada Limited Toronto Ont 190,975 

Association of Universities and Colleges 

of Canada Ottawa Ont 436,175 

Automation Marketing Strategies Inc 

Wellesley Mass USA 197,870 

Business Advisory Centre of Hamilton Wentworth 

Hamilton Ont 100,000 

Business Council on National Issues Ottawa Ont 266,666 

Canada Consulting CRES AP Toronto Ont 409,500 

Continental PIR Toronto Ont 558,095 

Deloitte & Touche Management Consultants Ottawa Ont 398,572 

DRI/McGraw-Hill Toronto Ont 1 11,999 

Ernst & Young Toronto Ont 627,803 

Goss Gilroy & Associates Ltd Ottawa Ont 147,727 

Hickling Corp Ottawa Ont 183,050 

Kormos Harris & Associates Canada Ltd Agincourt Ont 520,054 

Kurt Salmon Associates Canada Ltd Montreal Que 167,020 

Longwoods International Inc Toronto Ont 1 36,828 

Market Facts of Canada Ltd Toronto Ont 231,500 

Milligan and Company Inc Ottawa Ont 1 16,200 

Murray Nicholas & Associates Inc Ottawa Ont 154,876 

NGL Consulting Ltd Ottawa Ont 223,088 

Peat Marwick Stevenson & Kellogg Ottawa Ont 428,058 

Price Waterhouse Vancouver BC 1 87,725 

Prospectus Publications Ltd Ottawa Ont 104,1 1 1 

Richard Jones Consulting Services Winnipeg Man 134,501 

SRI International Ottawa Ont 1 16,765 

Supply and Services Canada Ottawa Ont 4,170,916 

Systematix Nepean Ont 144,612 

The Conference Board of Canada Ottawa Ont 1 33,63 1 

The Coopers & Lybrand Consulting Group Toronto Ont 421,167 

University of Guelph Guelph Ont 107,034 

Young & Wiltshire Management Consultants Ottawa Ont 308,143 



\ \' «•'■ .1" .'. i- , .- 

-,-. • •.... $ 

Other services $12,315,522 

Affinity Video Productions Ltd Ottawa Ont 1 15,274 

AIM Personnel Services Ottawa Ont 128,240 

Barbara Personnel Inc Ottawa Ont 559,018 

Boyd Moving and Storage Ltd Otuwa Ont 128,633 

CDI Temporary Services Ltd Ottawa Ont 1 1 1,743 

External Affairs Canada Ottawa Ont 938,929 

First City Capital Ltd Ottawa Ont 1,651,005 

Harrington Temporary Services Ottawa Ont 207,683 

LTndustrielle-Services Techniques Inc Montreal Que 1,302,855 

Microstar Software Ltd Nepean Ont 1 88,748 

Network Personnel Inc Ottawa Ont 1 80,597 

NTA Welcome Committee Hull Que 125,000 

Public Works Canada Hull Que 1 17,082 

Rejane Personnel Inc Hull Que 150,638 

SPI Consultants Limited Ottawa Ont 169,077 

Statistics Canada Ottawa Ont 1,797,423 

Steve Shaw Production Inc Toronto Ont 199,400 

Supply and Services Canada Ottawa Ont 1 ,458,5 1 1 

The 500 Selection Services (Ottawa) Ltd Ottawa Ont 393,061 

Victor Interim Services Ottawa Ont 283,280 

REGIONAL DEVELOPMENT AND 
ABORIGINAL ECONOMIC PROGRAM 

$5,745,432 

Accounting services $1,515,777 ' ' ' ''' 

Supply and Services Canada Ottawa Ont 1,235,748 

Computer services (informatic) $288,285 

Engineering and architectural services $5,220 

Legal services $68 

Protection services $66,435 

Scientific services $275 

Training and educational services — Public 
servants $278,464 

Other professional services $2,743,105 

Cannor Resource Group Winnipeg Man ; . . . . 1 19,604 

Ernst & Young Toronto Ont 108,000 

Federal Business Development Bank Vancouver BC 221,505 

Other services $847,803 

Canadian Space Agency $88,945,822 

Accounting services $706,923 

Calian Technology Limited Kanata Ont 206,665 

Supply and Services Canada Ottawa Ont 333,036 

Collection agency services $2,07 1 

Computer Services (informatic) $4,375,664 

MacDonald Dettwiler and Associates Ltd Richmond BC 4,069,029 

Engineering and architectural services $78,396,453 

Spar Aerospace Limited Ste-Anne-de-Bellevue Que 78,204,403 

Health and welfare services $49 

Legal services $5,930 . 

Protection services $2,331 

Scientific services $3,133,496 

Calian Technology Limited Kanata Ont 1 ,558,625 

Firstmark Technologies Ltd Ottawa Ont 586,343 

MacDonald Dettwiler and Associates Ltd Richmond BC 369,(X)3 

Telesat Canada Gloucester Ont 134,576 



5 . 18 PROFESSIONAL AND SPECIAL SERVICES 



260.664 



161.394 
299.000 
120.482 
136.990 



INDUSTRY, SCIENCE AND 
TECHNOLOGY— Con/mM6d 



Training and educational services — Public >• ■ •' 
servants $46,272 

Other professional services $529,948 

Supply and Services Canada Ottawa Oni 

Other services $1,746,685 

Barbara Personnel Inc Ottawa Ont 

National Aeronautics and Space Admin Washington DC USA 

Les services de gestion Quantum Ltee Montreal Que 

Tele-Rcssources Ltee Montreal Que 

Investment Canada $1,112,081 

Accounting services $25,276 
Computer services (informatic) $94,58 1 
Legal services $12,623 
Protection services $26,665 

Training and educational services — Public 
servants $60,103 

Other professional services $15,407 

Other services $877,426 



National Research Council of Canada 
$46,747,406 

Accounting services $717,230 

Peat Marwick Management Consultant Ottawa Ont 177,805 

Young & Wiltshire Onawa Ont 172,322 

Supply and Services Hull Que 106.210 

Computer services (informatic) $1,333,849 

Energy, Mines and Resources Ottawa Ont 194,000 

Software Kinetics Stittsville Ont 189.903 

Engineering and architectural services $12,649,014 

ADGA Ottawa Ont 208.129 

AIT Corporation Nepean Ont 1.010.000 

B M H Tech Inc Collingwood Ont 211,944 

Basil Feam Ltd St John's Nfld 582,173 

Bristol Aerospace Winnipeg Man 450,883 

Bubble Technology Chalk River Ont 108,378 

C & C Associates Morganhill Calif USA 292,644 

Canadian Astronautics Ltd Ottawa Ont 2,063,990 

First Mark Technologies Ltd Ottawa Ont 225,129 

Indoor Air Technologies Inc Ottawa Ont 240,769 

Institute for Space North York Ont 151,943 

MPB Technology Dorval Que 241327 

Philip A Lapp Ltd Toronto Ont 1 15,191 

Routes Inc Kanata Ont 353,878 

Sed Systems Saskatoon Sask 323,560 

Thompson and Neilson Electronics Ottawa Ont 201.052 

University of Toronto Toronto Ont 453.987 

Universite Laval Montreal Que 138.935 

University of: 

British Columbia Vancouver BC 409.691 

Toronto Toronto Ont 157.359 

Victoria Victoria BC 106.732 

Health and welfare services $29,152 

Legal services $226,015 .iM. ■ <^ ;- ' 

Fetherstonaugh & Co Montreal Que 105359 

Protection services $1,902,175 



PUBUC ACCOUNTS, 1990-91 



Canadian Corps of Commissionaires: 

Montreal Que 248,765 

Ottawa Ont 950,05 1 

Saskatoon Sask 1 54,622 

St John's Nfld 182,256 

Winnipeg Man 174,284 

Scientific services $10,324,472 

Aastra Aerospace Downsview Ont 121389 

Acquired Intelligence Inc Victoria BC 41 1,395 

Canada-France-Hawaii Telescope Kamuela Hawaii USA 317,215 

Del Norske Calgary Alta 323,191 

Dynacon Enterprises Ltd Downsview Ont 421,639 

First Mark Technologies Ltd Ottawa Ont 386,43 1 

Fleet Technology Kanata Ont 128,108 

McGill University Montreal Que 123,313 

Micromedia Toronto Ont 1 86,672 

MPB Technology Dorval Que 306,629 

Rose Technology Willowdale Ont 922,750 

Ryerson Polytechnical Institute Toronto Ont 176,369 

Softwords Victoria BC 410,729 

Spevtum Communications Peterborough Ont 255,554 

The University of Manitoba Winnipeg Man 107,184 

Thompson CSF Systems Canada Inc Nepean Ont 150358 

University of: 

Toronto Toronto Ont 727,215 

Calgary Calgary Alta 478,135 

Alberta Edmonton Alta 1 12,936 

British Columbia Vancouver BC 3 14,945 

York University North York Ont 140,633 

Training and educational services — ^Non-public 
servants $194,628 

Training and educational services — Public 
servants $800,424 

Other professional services $3,164,031 

Price Waterhouse Ottawa Ont 1 18,178 

Carleton University Ottawa Ont 409,412 

Dalhousie University Halifax NS 102,65 1 

Ecole Polytechnique de Montreal Que 126,585 

Logiscan Inc Pointe-Claire Que 1 19,000 

Memorial University of Nfld St John's Nfld 141 ,937 

Nordco Limited St John's Nfld 174,862 

Other services $ 1 5,406,4 1 6 

Department of Communications Ottawa Ont 295395 

Empire Maintenance St-Laurent Que 802,404 

Hartt & Page Ottawa Ont 111,137 

National Aeronautics & Space Washington DC USA 1 ,202,370 

National Library Ottawa Ont 367,943 

Public Works Canada Winnipeg Man 172,491 

Service d'entretien Multi Inc Boucherville Que 248,990 

Software Kinetics Stittsville Ont 248353 

Supply and Services Canada Hull Que 1,830363 

Natural Sciences and Engineering Research 

Council $2,616,773 \ 

Accounting services $25,000 *^ 

Computer services (informatic) $718,690 

STM Systems Corporation Ottawa Ont 404,732 

Systematix Nepean Ont 102,400 

Legal services $487 
Protection services $31,368 
Scientific services $512,499 



PROFESSIONAL AND SPECIAL SERVICES 5 . 19 



PUBLIC ACCOUNTS, 1990-91 

INDUSTRY, SCIENCE AND 
TECHNOLOGY— Conc/MC?^^ 



Training and educational services — Public r, .;,, 

servants $58,284 . . 

Other professional services $429,850 

The ARA Consulting Group Ottawa Ont 110,000 

Other services $840,595 

York Advertising Limited Ottawa Ont 103,918 

Action Personnel of Ottawa-Hull Ottawa Ont 178,077 

Science Council of Canada $1,036,465 

> ■> • 

Computer services (informatic) $550 , ■ ■ 

Scientific services $873,834 

Canada Consulting CRES AP Toronto Ont 290,949 

Training and educational services — Public .. , , 

servants $9,559 . , • ' 

Other professional services $94,063 , . ' 

Other services $58,459 

Statistics Canada $14,213,582 

Accounting services $78,617 

Computer services (informatic) $ 1 ,356,43 1 

Ivation Datasystems Inc Ottawa Ont 1 35,725 

Engineering and architectural services $868 

Legal services $2,200 

Protection services $1,031,602 

National Protective Service Co Ltd Ottawa Ont 923,884 

Scientific services $36,594 

Training and educational services — Public 

servants $1,358,207 

Gerard Caron School of Languages Ltd Vanier Ont 192,761 

Other professional services $5,105,408 

A B Sunter Research Design & Analysis Inc Ottawa Ont 160,886 

S R 1 Strategic Resources Inc Ottawa Ont 105,230 

Supply and Services Canada Ottawa Ont 106,698 

Other services $5,243,655 

Comtempro Services Inc Ottawa Ont 1 14,259 

External Affairs & International Trade Canada Ottawa Ont ... 141,015 

Network Personnel Inc Ottawa Ont 1 14,565 

Paul Pollack Personnel Ltd Ottawa Ont 201,806 

Supply and Services Canada Ottawa Ont 1,053,929 

York Mailings Ottawa Ont 255,082 



JUSTICE $25,629,848 

Department $14,782,035 

Accounting services $323,610 

Audit Services Bureau Ottawa Ont 

Computer services (informatic) $1,550,335 

Canadian Technology Marketing Ottawa Ont . . 
R Flaman Management Partners Ltd Ottawa Ont 
Silico Computer Systems Ltd Ottawa Ont 



242,323 



256,764 
103,426 
103,588 



Health and welfare services $1,442 ■i'lc'r x. '-t : 

Legal services $1,676,399 ,. 

Koenigsberg & Russel Vancouver BC 

MacAulay McCoU Vancouver BC 

Protection services $716,453 

Canadian Corps of Commissionaires Ottawa Ont 

Training and educational services — Public 
servants $687,037 

Other professional services $4,061,142 

ABT Associates of Canada Ottawa Ont 

Alderson-Gill and Assoc Ottawa Ont 

External Affairs Ottawa Ont 

Research Group Toronto Ont 

Statistics Canada Ottawa Ont 

Other services $5,765,617 

Barbara Personnel Inc Ottawa Ont 

Bradson Business Centre Ottawa Ont 

Network Personnel Ottawa Ont 

Prologic Systems Ltd Ottawa Ont 

Canadian Human Rights Commission 
$1,745,248 

Accounting services $6,105 

Computer services (informatic) $70,665 

Health and welfare services $47,532 

Legal services $153,706 

Protection services $9,52 1 

Training and educational services — Public 
servants $101,171 

Other professional services $856,141 

Other services $500,407 

Commissioner for Federal Judicial Affairs 
$2,339,621 

Protection services $310 

Training and educational services — Non-public 
servants $540,196 

Caron School of Languages Vanier Ont 

Training and educational services — Public 
servants $687,526 

Hotel Montagnais Chicoutimi Que 

Le Chateau Frontenac Quebec Que 

Public Service Commission Ottawa Ont 

Other professional services $608,793 

Gowling Strathy and Henderson Ottawa Ont 

Other services $502,796 

DMR Group Ottawa Ont 

Federal Court of Canada $1,835,057 

Computer services (informatic) $294,309 

SLH Systemhouse Inc Ottawa Ont 



5 . 20 PROFESSIONAL AND SPECIAL SERVICES 



JUSTICE-Concluded 

$ 

Engineering and architectural services $55,499 ^ - 

Protection services $324,824 

Training and educational services — Public 
servants $117,408 

Other professional services $376,8 1 5 

Other services $666,202 

Law Reform Commission of Canada 
$1,802,056 

Training and educational services — Public , , ■ 

servants $ 1 6302 

Other professional services $ 1 ,4 1 4,685 

Other services $37 1 ,069 

Offices of the Information and 
Privacy Commissioners of Canada 
$588,125 

Computer services (informatic) $58,950 

Legal services $259,930 

Osier Hoskin and Harcourt Ottawa Ont 192360 

Protection services $7,295 

Training and educational services — ^Public 
servants $20,696 

Other professional services $175,952 

Other services $65,302 • . 

Supreme Court of Canada $1,223,214 

Accounting services $53,609 ' ';" * ' 

Computer services (informatic) $104,022 

Engineering and architectural services $99,263 . . 

Training and educational services — Public 
servants $66,697 

Other professional services $343,889 - •" 

Other services $555,734 

Tax Court of Canada $1,314,492 

Computer services (informatic) $89,970 

Protection services $108,955 

Canadian Corps of Commissionaires Ottawa Ont 108,955 

Training and educational services — Public 

servants $57,825 ... 

Other professional services $132,374 

Other services $925,368 

Aliwest Reporting Ltd Vancouver BC 320,041 

Nethercutt & Company Ltd Toronto Ont 208,857 

Riopel Daigneault Gagnon Larose et Hante Montreal Que 259,206 



PUBUC ACCOUNTS, 1990-91 

LABOUR $20,269,511 

Department $18,833,225 

Accounting services $168,865 

Supply and Services Canada Hull Que 168,865 

Computer services (informatic) $896,552 

STM Systems Corporation Ottawa Ont 481,707 

Health and welfare services $65,060 

Legal services $200,358 

Protection services $58,000 . . •■ 

Training and educational services — Public 
servants $510,703 

Other professional services $1,917,552 

Synerlogic Ottawa Ont 

Burson Marsteller Limited Ottawa Ont 

Other services $15,016,135 

Assurance-vie Desjardins Levis-Lauzon Que 

Industrial Alliance Life Insurance Quebec Que 

SSQ Mutuelle d'assurance-groupe Ste-Foy Que 

Supply and Services Canada Hull ()ue 

Workers' Compensation Boards of: 

Alberta 1 

British Columbia 1 , 

Manitoba 

New Brunswick 

Newfoundland 

Nova Scotia 1 

' Ontario 4 

Quebec 2, 

Saskatchewan 

Canada Labour Relations Board $431,177 

Computer services (informatic) $12,625 
Legal services $102,075 

Training and educational services — PubUc 
servants $62,813 

Other services $253,664 

Canadian Centre for Occupational Health 
and Safety $1,005,109 

Computer services (informatic) $10,840 u . 

Protection services $57,421 

Training and educational services — Non-public 

servants $99 1 . . . - 

Training and educational services — ^Public • » " . 

servants $103,531 

X ■ ■ 
Other professional services $113,633 ■f.'f . t • 

Other services $7 1 8,693 

Price Waterhouse Toronto Ont 124,602 

Creative Advantage Hamilton Ont 149,476 



126,780 
199,758 



663,407 
201.319 
209,281 
138,854 

093.424 
501,182 
288,000 
189,322 
232,179 
884,294 
383,810 
987332 
324,000 



I 



PROFESSIONAL AND SPECIAL SERVICES 5 . 21 



PUBLIC ACCOUNTS, 1990-91 

NATIONAL DEFENCE $828,222,330 

Department $825,594,763 $ 

i ••• '.,»; , ,-, ^_. >f ;^. iv : ■ 

Accounting services $185,230 

Government of Canada — Supply and Services Canada 

Hull Que 185,230 

Computer services (informatic) $13,940,711 

AQR Management Services Inc Gloucester Ont 370,182 

Bull HN Information Systems North York Ont 857,243 

Calian Technology Ltd Kanata Ont 204,453 

CGI Information Systems Ottawa Ont 187,670 

Crisis Simulations Ltd Halifax NS 234,443 

DMR Group Inc Ottawa Ont 438,555 

Domus Software Ottawa Ont 280,975 

Exocom Systems Corp Ottawa Ont 103,585 

Eyretechnics Ltd Ottawa Ont 308,65 1 

Federal Reserve Bank New York NY USA 275,947 

Hartt and Page Ltd Ottawa Ont 655,913 

IDL Integrated Data Ltd Ottawa Ont 152,868 

Imata Systems Co Ottawa Ont 214,589 

Indigo Software Ltd Ottawa Ont 130,212 

Infodata Systems Inc Pittsford NY USA 180,000 

LGS Data Processing Ottawa Ont 701,879 

Oracle Corp Canada Ottawa Ont 154,61 1 

Protocoles Standards de Communication Ottawa Ont 396,334 

Rockwood Information Corp Ottawa Ont 194,385 

SHL Systemhouse Ltd Halifax NS 1,121,318 

SNI Systems Network Inc Ottawa Ont 461,260 

Software Kinetics Ltd Stittsville Ont 197,148 

STM Systems Corp Ottawa Ont 134,308 

Synerlogic Inc Ottawa Ont 690,027 

Systematix Ottawa Ont 201,070 

The Halifax Computer Ottawa Ont 1,246,728 

Unisys Canada Inc North York Ont 179,051 

Valcom Ltd Ottawa Ont 129,717 

Veritaaq Technology House Inc Ottawa Ont 1 18,400 

Engineering and architectural services $195,100,233 

ADGA Ltd Ottawa Ont 7,095,996 

Aitken Wregles Worth Associates North Vancouver BC 204,988 

Amtek Management Inc Ottawa Ont 3,954,984 

Atlantis Aerospace Corp Brampton Ont 166,562 

Atmospheric Environment Services Downsview Ont 656,956 

Atomic Energy of Canada Ltd Ottawa Ont 879,919 

AVCO Lycoming Div Stratford Ont 140,794 

Ballard Battery System Corp North Vancouver BC 100,000 

Barr Ryder Architects and Planners Edmonton Aha 207,131 

BBL-Archer Montreal Que 147,558 

Beauchemin Beaton Lapointe Inc Montreal Que 252,724 

Bell Canada Ottawa Ont 181,627 

Bell Helicopter Textron Inc Fort Worth USA 456,724 

Bemi Pye Richards Ottawa Ont 646,774 

Bendix Avelex Inc Montreal Que 524,419 

Boeing of Canada Ltd Amprior Ont 2,41 1,935 

Bombardier Inc Valcourt Que 42,990,274 

Bond Architects and Engineers Ltd St John's Nfld 836,237 

Bradson Mercantile Inc Ottawa Ont 167,980 

Bristol Aerospace Ltd Winnipeg Man 4,108,565 

CAE Electronics Ltd Montreal Que 5,1 1 1,462 

Calian Technology Ottawa Ont 659,521 

Canadian Marconi Montreal Que 343,619 

Carruthers Shaw and Partners Toronto Ont 225,606 

CGI Group Inc Ottawa Ont 147,333 

CH2MHILL Engineering Ltd Edmonton Alta 129,454 

Chandler Kasian Kennedy Architects Interior Designers 

Planners Ltd Edmonton Alta 203,775 

CNFG Inc Ottawa Ont 257,659 

Cole Sherman & Associates Ltd Thomill Ont 429,494 

Comshare Ltd Toronto Ont 26 1 ,000 

Consultants VFP Inc Trois-Rivieres Que 1 10,21 1 

Edward J Cuhaci and Associates Architects Ottawa Ont 446,855 

Dalla-Lana/Griffm Architects Vancouver BC 698,016 

Davion Systems Ltd Kanata Ont 180,336 

Davis Engineering Ltd Ottawa Ont 237,461 

Defence Construction Ltd Ottawa Ont 1,194,396 



Demontigny Metivier Gagnon Dallarier Associes Architectes 

Quebec Que 148.274 

Design Workshop (NB) Ltd Moncton NB 373,8 1 7 

DEW Engineering and Development Ottawa Ont 589,701 

Diemaco Inc Kitchener Ont ., 45 1 ,573 

Digital Equipment of Canada Kanata Ont 1,101,738 

DMR Group Inc Ottawa Ont 2,885,098 

Donelad Hydronautics Ltd Bedford NS 190,159 

Dunlop Farrow Inc Toronto Ont 5 14,740 

Electronic Warfare Assoc Inc Ottawa Ont 309,378 

Esprit Technology Inc Calif USA 1 17,217 

Eyretechnics Ltd Ottawa Ont 1,931,728 

Fathom Oceanology Ltd Mississauga Ont 138,481 

Federal Reserve Bank of New York New York NY USA 6,573,029 

Fenco Newfoundland Ltd St John's Nfld 1,038,218 

Field Aviation Co Ltd Calgary Alta 409,441 

FJ Reinders and Associates St-Laurent Que 298,624 

Fleetway Consulting Service Ottawa Ont 1 ,475,039 

Friesen Kaye & Associates Nepean Ont 105,980 

Gagnon Guy Letellier Ross Architects Charlesbourg Que 123,749 

Gastops Ltd Gloucester Ont 1 ,878,169 

General Electric Canada Inc Mississauga Ont 547,638 

Groupe-Conseil GBGM Quebec Que 104,175 

Griffiths Rankin Cook Architects Ottawa Ont 751,058 

Hagglunds Vehicle AB Liaison Ottawa Ont 1 10,689 

Howard Yano Architects Vancouver BC 1 76,002 

Harris Corporation Government Support Systems Div Syosset 

NY USA 929,359 

Hawker Siddeley Canada Ltd Toronto Ont 3,880,096 

Honeywell Ltd Scarboroug Ont 1 23,369 

Hovey Industries Ltd Ottawa Ont 125,132 

Hughes Aircraft Los Angeles Calif USA 232,237 

IMPGroup Ltd Halifax NS 3,538,033 

Indal Technologies Mississauga Ont 154,458 

Information Handling Services Toronto Ont 157,204 

Inland Environment Services Dartmouth NS 292,185 

Innotech Aviation Ltd Montreal Que 190,759 

lotek Inc Halifax NS 452,408 

Irvin Industries Canada Ltd Fort Erie Ont 121,536 

J L Richards and Associates Ltd Ottawa Ont 404,156 

John Leckie Co Halifax NS 289,461 

J W Cowie Engineering Ltd Halifax NS 1 20,986 

Kelowna Flightcraft Ltd Kelowna BC 1 10,289 

Knoman Consulting Inc Ottawa Ont 1 15,73 1 

Kohler Dickey Edmundson Matthews Architects Ottawa Ont . . 290,330 

Krauss Maffei Corp Rim Div Germany 214,642 

Krupp Mak Maschinenbau GMBH Germany 199,835 

Laidlaw Environmental Services Brossard Que 117,061 

Lalonde Girouard Letendre & Associes Ltee Montreal Que .... 1 ,010,279 

Lambur Scott Architects Ltd Edmonton Aha 1 15,165 

Le Groupe Conseil Bisson Poulin Charlesbourg Que 128,877 

Lemay Leclerc Architectes Montreal Que 151,944 

LGS Group Inc Ottawa Ont 353,375 

Librascope Corp Los Angeles Calif USA 790,625 

Litton Applied Technology San Jose Calif USA 254,9 1 

Litton Systems Canada Ltd Etobicoke Ont 5,088,034 

Lydon Lynch & Associates Ltd Halifax NS 278,195 

Lockheed Canada Inc Ottawa Ont 1 ,733.735 

McDonnell Douglas Corp St-Louis Mo USA 1,705,664 

MARIN (Marine Research Institute) Wageningen Netherlands . 123,240 

Martec Ltd Halifax 171,879 

MDS Aero Support Corp Ottawa Ont 235,697 

Mil Systems Engineering Inc Ottawa Ont 5,892,472 

M M Dillon Ltd Ottawa Ont 920,892 

Monenco Consultants Ltd Ottawa Ont 258,908 

National Research Council Ottawa Ont 234,054 

Navair Ltd Mississauga Ont 222,585 

Nor Red Engineering Ltd Niagara Falls Ont 256,312 

NORR Partnership Toronto Ont 210,747 

Northwest Industries Ltd Edmonton Alta 1 ,969,187 

Ocerg Nautronic Inc 144,496 

Paul Merrick Architects Ltd Vancouver BC 290,802 

Peacock Inc Montreal Que 9,260,379 

Phase two Industries Santa Clara Calif USA 487.8 1 1 

Porter Dillon Ltd Halifax NS 156.281 



5 . 22 PROFESSIONAL AND SPECIAL SERVICES 



NATIONAL DEFENCF^-Continued 



PUBLIC ACCOUNTS, 1990-91 



$ 

Pratt & Whitney Aircraft of Canada Ltd Longueuil Que 1 36,82 1 

Prime Personnel Victoria BC 176,969 

Prior Data Sciences Ltd Kanata Ont 356,123 

Procal Consulting Inc Ottawa Ont 173,138 

Prologic Systems Ltd Ottawa Ont 379,543 

Public Works Canada Ottawa Ont 6,344,925 

Queen's University Kingston Ont 21 1,968 

Raymond Chabot Martin Pare Ottawa Ont 354,72 1 

Raytheon Co Bedford Mass USA 106,092 

Reid Crowther and Partners Ltd Edmonton Alta 146,384 

RGT Clouthier Ltd Pembroke Ont 126,869 

Rediffusion Dartmouth NS 760,736 

Richard Green Mngt Consulting Orleans Ont 121,192 

Rolf Jensen & Associates Willowdale Ont 331,490 

Rolls-Royce Canada Ltd Montreal Que 214,588 

Rysavy & Rysavy Architects and Planning Consultants 

Ottawa Ont 206,520 

S and S Software Ottawa Ont 209,107 

Sandwell Swan Wooster Inc Halifax NS 237,144 

Schoeler and Heaton Architects Ottawa Ont 927,857 

Sharon Professional Services Ottawa Ont 353,88 1 

Sheppard Hedges & Green Ltd St John's Nfld 236,385 

Singer Co Glendale Calif USA 105,352 

SNC Defence Products Ltd Le Gardeur Que 201,694 

SNC Inc Montreal Que 879,578 

Spar Aerospace Ltd Toronto Ont 415,896 

Spectrum Engineering Corp Ltd Peterborough Ont 144,508 

Sperry MacLennan Architects Dartmouth NS 155,937 

Standard Aero Ltd Winnipeg Man 615,23 1 

Stanley Associates Engineering Ltd Edmonton Alta 1,691,308 

STM Systems Corp Ottawa Ont 2,854,568 

Supply and Services Canada Hull Que 922,171 

Strachan & Henshaw England 107,941 

Syneriogic Inc Ottawa Ont 31 3,303 

Systemhouse Ltd Ottawa Ont 1 18,170 

TEKLA Consultants Kanata Ont 102,390 

Telemus Electronic Systems Inc Nepean Ont 659,729 

TESTEQ System Corp Ottawa Ont 1,320,737 

The Dubois Plumb Parttiership Inc Toronto Ont 232,978 

The Fuel Oil Polishing Co Inc Vancouver BC 917,881 

The IKOY Partnership Winnipeg Man 234,266 

Thompson CSF Systems Canada Inc Nepean Ont 144,596 

Thurber Engineering Ltd Victoria BC 121,953 

Trevor P Garwood-Jones Architect Hamilton Ont 203,532 

Tricil Ltd Ottawa Ont 292,717 

TTI Tactical Technologies Inc Kanata Ont 149,337 

UMA Engineering Ltd Winnipeg Man 1,522,058 

Unisys Canada Inc North York Ont 1,978,692 

Valcom Ltd Ottawa Ont 3,758,509 

Wardrop Engineering Inc Thunder Bay Ont 41 1,970 

Westinghouse Canada Inc Don Mills Ont 147,496 

Whitman Benn & Associates Ltd Halifax NS 981,561 

Willis Cunliffe Tait Dalcan Victoria BC 506,213 

W L Wardrop and Associates Ltd Edmonton Alta 100,58 1 

WR Davis Engineering Ltd Ottawa Ont 172,696 

Health and welfare services $35,914,473 

Beattie R N Ottawa Ont 122,427 

Bioscientia GMBH Germany 439,463 

Canadian Forces Central Fund Ottawa Ont 251,885 

Community Nursing Registiy of Ottawa Ottawa Ont 125,298 

Criterion Pictures Corp Ltd Toronto Ont 533,558 

DUMANIC Enr Beauport Que 1 18,000 

G M Fitzgibbon Ottawa Ont 126,315 

J W Gill Ottawa Ont 105,780 

G W Gray Toronto Ont 120,812 

Grenfell Regional Health SVCS Goose Bay Labrador 103,796 

Health Science Center Winnipeg Man 245,507 

Hospital of: 

Calgary Calgary Alta 306,628 

Calgary General Calgary Alta 1 15,457 

Credit Valley Mississauga Ont 1 20,063 

Du St-Sacrement Quebec Que 163,649 

Everett Chalmers Fredericton NB 164,752 

Foothills Calgary Alta 203,446 

Greater Victoria Victoria BC 406,346 



$ 

Kingston General Kingston Ont 328,585 

Oromocto Public Oromocto NB 630,792 

Ottawa Civic Ottawa Ont 385,101 

Ottawa General Ottawa Ont 1,354,131 

Royal Alexandra Edmonton Alta 211 ,296 

Royal Victoria Barrie Ont Ill ,290 

St-Joseph's General Comox BC 155,1 1 1 

University of Alberta Edmonton Alta 343,254 

Victoria General Halifax NS 478,338 

Medicare Partnership Ottawa Ont 234,735 

Paramount Picttires Corp Canada Toronto Ont 1 80,429 

OT Portner Ottawa Ont 212,971 

Reddy B Ottawa Ont 126,885 

Societe Radio Canada Montreal Que 664,456 

Universal Films (Canada) Willowdale Ont 225,126 

Legal services $609,316 

Protection services $42,606,535 

BC Corps of Commissionaires Vancouver BC 799,270 

Canadian Corps of Commissionaires Ottawa Ont 40,533,284 

National Protective Service Ottawa Ont 385,436 

Pinkerton's of Canada Ltd Ottawa Ont 626,1 19 

Twilite Security Ltd Yellowknife NWT 1 12,161 

Scientific services $5,362,125 

AIT Corp Ottawa Ont 232,457 

Applied Silicon Inc Canada Ottawa Ont 425,019 

Atlantis Scientific Systems Group Nepean Ont 340,743 

Atmospheric Environment Service Downsview Ont 1,423,500 

Canadian Space Agency Montreal Que 835,157 

Litton Systems (Canada) Ltd Etobicoke Ont 1 35,783 

National Research Council Ottawa Ont 304,794 

Oliphant Management Services Medicine Hat Alta 201,153 

Precision Processing Ottawa Ont 152,139 

Prior Data Sciences Ltd Kanata Ont 151,782 

S & S Software Ottawa Ont 372,5 1 1 

Stewart Weir Land Data Inc Edmonton Alta 158,218 

Systemhouse Inc Calgary Alta 170,134 

W E Thorp Associates Ltd Ottawa Ont 390,084 

Training and educational services — Non-public 
servants $56,026,127 

Board of Education for the Borough of North York 

Willowdale Ont 271,108 

Board of Education for the city of Toronto Toronto Ont 424,896 

Brandon School Division no 40 Brandon Man 292,579 

Calgary Board of Education Calgary Alta 241,884 

Carleton Board of Education Nepean Ont 540,795 

Commission scolaire: 

Baie des Ha! Ha! La Bale Que 1,512,946 

Baldwin-Cartier Pointe-Claire Que 333,684 

Chambly Longueuil Que 5 19,047 

Commission scolaire de Matane Matane Que 1 1 1,070 

Commission scolaire regionale Chauveau Neufchatel Que 224,101 

Conseil scolaire de langue francaise d'Ottawa-Carleton 

Gloucester Ont 247,460 

Deutsche Bank Germany 364,647 

Durham Board of Education Oshawa Ont 201,025 

Edmonton Public School Board Edmonton Aha 493,723 

Halton Roman Catholic School Board Buriington Ont 129,783 

Hasting County Board of Education Belleville Ont 101,003 

James E Coughlin and Associates Ottawa Ont 106,868 

Kings County District School Board Kentville NS 373,297 

Lakehead Board of Education Thunder Bay Ont 147,372 

Lakehead District Roman Catholic School Board 

Thunder Bay Ont 220,705 

Lakeland Public School Bonnyville Alta 410,844 

Metropolitan Separate School Board Toronto Ont 262,493 

Moose Jaw Roman Catholic School Moose Jaw Sask 216,863 

Moose Jaw Board of Education Moose Jaw Sask 469,795 

Nipissing Board of Education North Bay Ont 102,682 

Northumberland and Newcastle Board of Educ Cobourg Ont .. 150,513 

Ontario Teachers Insurance Plan Waterloo Ont 27 1 ,444 

Ottawa Board of Education Ottawa Ont 364,220 

Peel Board of Education Mississauga Ont 1 19,021 



PROFESSIONAL AND SPECIAL SERVICES 5 . 23 



PUBLIC ACCOUNTS, 1990-91 

NATIONAL DEFENCF^-Continued 

$ 

Perth County School Board Stratford Ont 139,835 

Pictou District School Board Westville NS 235,439 

Portage La Prairie School Division Portage La Prairie Man . . . 368,483 

Regina School Division Regina Sask 186,712 

Richmond School District Richmond BC 373,214 

St Vital School Division Winnipeg Man 144,973 

Saskatoon Board of Education Saskatoon Sask 394,783 

Saskatoon Catholic School Division Saskatoon Sask 148,876 

School District No 36 Surrey BC 101,554 

School District No 44 North Vancouver BC 210,940 

Simcoe County Board of Education Barrie Ont 173,361 

Strathcona County School Division Sherwood Park Alta 120,334 

Sudbury Board of Education Sudbury Ont 176,644 

Supply and Services Canada Montreal Que 1,123,975 

Treasurer of Ontario Toronto Ont 398,668 

Wainwright Roman Catholic Separate School Board 

Wainwright Alta 235,832 

Wainwright School Board Wainwright Alta 373,213 

Waterloo County Board of Education Waterloo Ont 125,105 

Wellington County Board of Education Guelph Ont 201,537 

Training and educational services — Public 
servants $3 1 ,376,635 

Amy Associates Ltd Ottawa Ont 858,924 

Bombardier Inc Valcourt Que 679,077 

Canadian Helicopters Ltd Richmond BC 128,239 

Centre international linguistique Bouchereau Montreal Que . . 194,735 

College Ahuntsic Montreal Que 164,221 

Commercial Safety College Truro NS 144,150 

Digital Equipment of Canada Ltd Ottawa Ont 307,53 1 

Federal Reserve Bank of New York New York NY USA 3,127,796 

Ferranti Computer Systems Ltd Berkshire England 1 1 1,230 

Flight Safety Canada Ltd Montreal Que 1,407,553 

Herr Norbert Fuchs Germany 197,659 

Highland Helicopters Richmond BC 1 10,606 

Humber College Toronto Ont 101,182 

Interlangues Language School Ottawa Ont 108,178 

Lafleur Bosse and Associates Bainsville Ont 199,414 

Lambton College Samia Ont 121,650 

Lavalin Formation Inc Montreal Que 246,391 

Learning Tree International Gloucester Ont 200,690 

L'Ecole des Langues Orleans Ont 141,113 

L'ecole de langues G Caron Ltee Ottawa Ont 305,447 

Northern Telecom Canada Ltd Montreal Que 122,520 

Oncourse Learning Centres Inc Ottawa Ont 201,200 

Pavement Management Systems Ltd Cambridge Ont 85 1 ,275 

Public Service Commission Ottawa Ont 813,167 

Seneca College North York Ont 267,663 

Survival Systems Ltd Dartmouth NS 404,584 

Technical University of Nova Scotia Halifax NS 1,756,752 

Transport Canada Ottawa Ont 185,961 

University of: 

Dalhousie Halifax NS 175,947 

Manitoba Winnipeg Man 343,132 

Quebec Que 138,772 

Other professional services $151,832,498 

AIT Ottawa Ont 574,580 

ADGA System International Ltd Ottawa Ont 565,782 

ADIA Canada Ltd Vancouver BC 194,449 

Advance Scientiflc Computing Waterloo Ont 144,334 

Aerospace Eng & Research Consultants Downsview Ont 106,059 

Andrew Canada Inc Whitby Ont 124,847 

Andyne Computing Kingston Ont 254,748 

Applied Silicon Inc Canada Ottawa Ont 622,182 

APT Radar Systems Ltd Surrey England 1 15,549 

Array Systems Computing Inc Downsview Ont 175,588 

ATCO Industries (NA) Ltd Spruce Grove Alta 234,359 

Atlantis Flight Research Inc Brampton Ont 417,658 

Atlantis Scientific Systems Group Ottawa Ont 307,989 

Atmospheric Environment Services Downsview Ont 189,455 

Ballistech Systems Inc St-Hubert Que 390,301 

Barrodale Computing Services Victoria BC 659,042 

Becterm Inc Levis Que 154,403 

Bell Helicopter Textron St-Janvier Que 244,288 



■•* ir. 



Boeing of Canada Winnipeg Man 535,423 

Bombardier Inc Valcourt Que 460,149 

Bomem Inc Ville de Vanier Que 320,663 

Bradson Personnel Services Ottawa Ont 121,173 

Bristol Aerospace Ltd Winnipeg Man 174,380 

Bubble Technology Industries Chalk River Ont 341,761 

Calian Communications Systems Kanata Ont 249,802 

Calian Technology Ltd Kanata Ont 137,380 

Cametoid Ltd Whitby Ont 235,079 

Canac Consultants / Microtel Ltd Coquitlam BC 10,661,728 

Canadian Astronautics Ltd Ottawa Ont 412,489 

Canadian Marconi Co Kanata Ont 1 ,042,097 

Centre de langues Feuille d'Erable Ltee Ottawa Ont 344,305 

Centre International Linguistic Bouchereau Inc Ottawa Ont ... 215,150 

Centre Productique du Quebec St- Jean Que 100.464 

CGI Group Inc Ottawa Ont 433,000 

Combustion Dynamics Medecine Hat Alta 461 ,458 

Com Dev Ltd Cambridge Ont 138,000 

Computing Devices Co Ottawa Ont 603,588 

CTF Systems Inc Port Coquitlam BC 263,253 

Currie-MacLean Inc Ottawa Ont 102,753 

CXA Ltd Quebec Que 151,912 

Davis Engineering Ltd Ottawa Ont 152,221 

Deborah's Consulting Ottawa Ont 107,846 

Defence Construction Ltd Ottawa Ont 1 ,944,946 

DMR Group Inc Ottawa Ont 723,136 

DSMA International Inc Mississauga Ont 150,945 

Ecole polytechnique de Montreal Montreal Que 248,487 

Ekos Research Associates Inc Ottawa Ont 241 ,645 

Electronic Warfare Association Ottawa Ont 169,214 

Ernst & Young Ottawa Ont 5,075,214 

Eyretechnics Ltd Ottawa Ont 690,562 

Farrington Lockwood Co Ltd Ottawa Ont 304,03 1 

Federal Reserve Bank of New York New York NY USA 353,603 

Fisheries and Oceans Halifax NS 104,213 

Fleet Technology Ltd Kanata Ont 168,577 

Frontec Logistics Corp Ottawa Ont 55,579,008 

Fullerton Sherwood Engineering Ltd Mississauga Ont 222,787 

G E Canada Inc Mississauga Ont 534,485 

Grant Scientific Consultants Nei)ean Ont 353,672 

Guelph Chemical Guelph Ont 100,040 

Hagglunds Foremost Inc Calgary Alta 2,293,455 

Hermes Electronic Ltd Dartmouth NS 500,669 

Honeywell Ltd Markham Ont 265,155 

Horizons Technology Inc San Diego Calif USA 218,423 

Human Systems Inc Milton Ont 140,890 

Ian Martin Associates Ltd Toronto Ont 467,455 

IDL Integrated DATA Ltd Ottawa Ont 1 15,050 

Imago Ltd Ottawa Ont 276,810 

Informission Ltee Ste-Foy Que 223,677 

INRS-Energie Varennes Que 1 12,858 

Institut Armand-Frappier Quebec Que 103,21 1 

Institut national d'optique Ste-Foy Ste-Foy Que 234,555 

Interlangues Language School Ottawa Ont 229,250 

International Submarine Port Coquitlam BC 1,1 32.588 

lotek Inc Halifax NS 727,984 

ITRES Research Ltd Calgary Alta 309,003 

James F Hickling Management Consultant Ottawa Ont 218,098 

Jasco Research Ltd Sidney BC 227,470 

Lacec Energy Systems Inc Toronto Ont 107.267 

Lansdowne Integrated Systems Ottawa Ont 1 13329 

Lasiris Inc Quebec Que 168,016 

L'Ecole des langues Vanier Ont 585.270 

Le Groupe CGI Inc Quebec Que 638,178 

Leader Manufacturing Inc Boucherville Que 100,506 

Les Arsenaux Canadiens Ltee Le Gardeur Que 173.925 

LGL Ltd Sidney BC 150.072 

Litton Systems Canada Ltd Etobicoke Ont 256.157 

London Research & Development London Ont 274.555 

Lyre Inc Ste-Foy Que 144.757 

McDonald Dettwiler Richmond BC 468.975 

Manpower Marketing Toronto Ont 2 18.332 

Marin/NSMB-CRS Germany 268.267 

Martec Ltd Halifax NS 714,724 

Maureen Payne & Associates Calgary Alta 335,480 



5 . 24 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 



NATIONAL DEFENCE— Conrmue^/ 

$ 

Mechron Energy Ltd Ottawa Ont 693,996 

Mel Defence Systems Ltd Stittsville Ont 715,553 

Metocean Data Systems Ltd Dartmouth NS 197,866 

Midi-Plus Consultante Inc Cap-Rouge Que 277,296 

Mining Resource Engineering Ltd Kingston Ont 31 1,555 

Monac Winnipeg Man 195,128 

Monenco-Eyretechnics Group Ottawa Ont 1,757,705 

MPB Technologies Inc Dorval Que 1,51 1,422 

Multiprocessor Toolsmiths Inc Nepeau Ont 100,945 

National Research Council Ottawa Ont 3,914,7 17 

Nordco Ltd St John's Nfld 368,969 

NTT Systems Inc Don Mills Ont 208,030 

Oceanroutes Canada Inc Dartmouth NS 4,343,500 

Odyssey Research Associates Ottawa Ont 434,350 

Office Assistance Canada Ltd Ottawa Ont 240,937 

Optotek Ltd Ottawa Ont 177,985 

Ortech International Mississauga Ont 268,383 

Precise Software Nepean Ont Ill ,402 

Prime Personnel Victoria BC 220,593 

Prior DATA Science Inc Kanata Ont 326,403 

Proto MFC Oldcastle Ont 130,970 

Public Service Commission Ottawa Ont 416,409 

Public Works Canada Ottawa Ont 309,089 

Pulsearch Consolidated Tech Calgary Alta 163,349 

Pylon Electronic Development Co Ltd Ottawa Ont 129,901 

Quadrum Consultants Inc Ottawa Ont 51 8,774 

Racal Filter Technologies Ltd Brockville Ont 361,953 

Rowan Williams Davies & Irvin Guelph Ont 190,319 

Science Application Intl Corp Ottawa Ont 301,970 

Simrad Mesotech Systems Ltd Port Coquitlam BC 185,946 

SNC Defence Products Ltd Le Gardeur Que 428,887 

Software Kinetic Ltd Stittsville Ont 587,506 

Somapro Ltee Montreal Que 207,430 

Spar Aerospace Toronto Ont 169,932 

Sparton of Canada Ltd London Ont 626,994 

SPS Ottawa Ont 119,929 

Supply and Services Canada Ottawa Ont 2,090,226 

Synerlogic Inc Ottawa Ont 179,580 

Systematix Ottawa Ont 1 15,1 10 

Systemhouse Ottawa Ont 333,798 

Tactical Technologies Inc Kanata Ont 1 84,927 

Telemus Electronic Systems Inc Nepean Ont 27 1 ,966 

TES Ltd Ottawa Ont 490,402 

The Cody Group Ottawa Ont 255,973 

Longwoods Research Group Toronto Ont 230,444 

Thomson-CSF Systems Ltd Ottawa Ont 599,136 

Umak Consultants Kingston Ont 144,048 

University of: 

British Columbia Vancouver BC 172,945 

Ottawa Ottawa Ont 899,396 

Queen's Kingston Ont 993,220 

Toronto Toronto Ont 276,497 

UTDC Inc Kingston Ont 479,531 

Valcom Ltd Ottawa Ont 314.282 

W R Davis Ottawa Ont 175,407 

Weir- Jones Engineering Ltd Vancouver BC 123,380 

Other services $292,640,880 

Action Personnel Ottawa Ont 1 14,944 

Aetna Maintenance Contractors Toronto Ont 226,659 

AUgemeine Ortskrankenkasse Germany 373,062 

Allied Janitorial Service Maple Ridge BC 130,378 

Allied Maintenance Service Division Dartmouth NS 538,363 

Anachemia Canada Ltd Lachine Que 1 5 1 ,983 

AQTA Ste-Foy Que 237,609 

ATAC Ottawa Ont 737,873 

\L Atmospheric Environment Services Downsview Ont 7,182,000 

'f Attwoods & Dixi GMBH Germany 678,869 

Beaver Foods Ltd Fredericton NB 1,806,580 

Bee Clean Co of Canada Edmonton Alta 1 ,675,479 

Boaden Catering Ltd Mississauga Ont 141,373 

Bombardier Inc Valcourt Que 691,1 10 

Bradson Personnel Ottawa Ont 184,538 

Brighton Laundry Toronto Ont 176,339 

Browning-Ferris Industries Victoria EC, ; • • • 1,035,953 



$ 

Buanderie Nordique Inc Quebec Que 180,719 

Bundesausfuehrungsbehoerde Germany 392,485 

Burden's Janitorial Services Labrador 484,514 

Cafeteria B Duguay Inc Chicoutimi Que 646,258 

Cantel (Bell Canada) Edmonton Alta 1 ,649,574 

Cartwright Cleaners Weston Ont 1 12313 

CDI Temporary Services Ltd Ottawa Ont 107,320 

Charlotte Laundry St Andrews NB 162,568 

Chermont Holdings Princeton BC 1 16,804 

City Disposals Pembroke Ont 145,592 

Columbia Building Maintenance Co Downsview Ont 125,600 

Commission scolaire de Chicoutimi Chicoutimi Que 234,107 

Communications Canada Ottawa Ont 8,901 ,415 

Computing Concepts Nepean Ont 328,93 1 

Comtempro Service Inc Ottawa Ont 106,622 

Conciergerie CD J (Quebec) Inc Ste-Foy Que 771,823 

Credit Bureau of Ottawa Ottawa Ont 347,733 

Crystal Building Services Etobicoke Ont 541,105 

Custom Environmental Services Edmonton Alta 402,465 

CVC Services Ltd Vancouver BC 1,465,885 

D & J's Cleaning Services Sackville NS 280,796 

D & P Waste Disposal Ltd Elmsdale NS 137,445 

Dalmar Foods Ltd Toronto Ont 732,572 

Defence Construction ( 195 1) Ltd Ottawa Ont 16,350,000 

Deluxe Qeaning Services Ltd Victoria BC 663,698 

Dextraze Les Buanderies Inc Granby Que 209,084 

Dirt Busters Carpet Cleaning Kingston Ont 1,1 87,999 

Domaine de la Jeunesse Inc Jonquiere Que 403,517 

Dynamic Maintenance Ltd Richmond BC 183,776 

Ecole polytechnique de Montreal Montreal Que 127,121 

Ecole secondaire Mont St-Sacrement Village Valcartier Que . . . 339,499 

EUesmere Island National Park NWT 340,000 

Energy Mines & Resource Ottawa Ont 602,815 

Ernst Leitz Canada Midland Ont 865,456 

Fabric Care Cleaners and Associates Edmonton Alta 133,780 

Federal Reserve Bank of New York New York USA 1 ,45 1 ,280 

Forestry Canada Ottawa Ont 105,000 

For-Net Inc Quebec Que 389,873 

Fred's Tailer Shop Dartmouth NS 118,938 

Freemans Cleaning Comwallis NS 418,572 

George W Drummond Ltd Nepean Ont 1 35,639 

G BCatering Ltd Huntsville Ont 1,128,766 

Gerber Hugo Germany 1,1 74,864 

Glacier Catering & Bar Service Victoria BC 562,339 

Gordon A MacEachem Services Thunder Bay Ont 1 14,960 

Government of Canada: 

Fisheries and Oceans Ottawa Ont 410,000 

Transport Ottawa Ont 3,224,000 

Groom & Able Building Maintenance Aldergrove BC 128,604 

HRDA Enterprises Ltd Halifax NS 255,349 

HMT Sanitaer Systeme GMBH Germany 218,709 

Hofam Catering Edmonton Alta 264,082 

Hughes Leitz Oplical Tech Ltd Midland Ont 1,571,593 

Ian Martin and Associates Toronto Ont 171,019 

Inland Environmental Services Dartmouth NS 175,359 

Inter-Provincial Janitorial Rexdale Ont 382,057 

Jani King Dartmouth NS 908,480 

Job Oriented Training Fredericton NB 343,350 

Kelly Services Ltd Toronto Ont 288,497 

Lacey Garbage Disposal Ltd Courtnay BC 124,497 

Laidlaw Waste System Ltd Buriington Ont 1,572,643 

Landratsamt Ortenaukreis Germany 238,561 

Leo J Beazley Ltd Eastern Passage NS 259,549 

Les Services Sanitaires Ste-Foy Ste-Foy Que 283,286 

Ligue navale de Cap-Chat Cap-Chat Que 575,451 

MacDonald & Brisson Ottawa Ont 1 17,429 

McLellan Disposal Services Ltd Mt Forest Ont 1 10,72 1 

McNeill Contracting Napanee Ont 706,260 

Manpower Temporary Services Ottawa Ont 218,158 

Maritime Sanitation Services Ltd Moncton NB 406,419 

Matiowski Management Ltd Gimli Man 204,080 

Matz Angela Happy Valley Nfld 351,417 

Metro Waste Disposal Ltd Dartmouth NS 225,446 

Ministry of Defence England 432,987 

Modem Building Cleaning Halifax NS 2, 142,735 



PROFESSIONAL AND SPECIAL SERVICES 5 . 25 



PUBLIC ACCOUNTS, 1990-91 

NATIONAL DEFENCF^-Concluded 



Moonlight Building Maintenance Ltd Richmond BC 242,268 

Mueller A Galabau Germany 105,587 

Muelltransport HAAG GMBH Germany 551,021 

National Research Council Ottawa Ont 67 1 ,095 

Nettoie Prix Enr Chicoutimi Que 125,690 

Network Personnel Inc Ottawa Ont 123,188 

O E MacDougall LWSS Brockville Ont 176,439 

Northern Affairs Program Hull Que 151,500 

Oxford Building Cleaning Inc Winnipeg Man 185,534 

Parsons Cleaners Belleville Ont 133,927 

Perth Services Ltd Brandon Man 267,283 

P J Building Cleaning Ottawa Ont 21 1,617 

Pollack Personnel Onawa Ont 145,058 

PPM Canada Inc Brampton Ont 205,702 

Printz Faerberei Germany 405,788 

Prologic Systems Ltd Ottawa Ont 1 20,475 

P S Enterprises Trenton Ont 133,994 

PTI Group Inc (Hofam Catering) Edmonton Alta 1 8 1 ,452 

Public Works Canada Ottawa Ont 6,895,000 

Quantum Management Services Montreal Que 155,904 

Rebuts H G B Inc Ste-Brigide Que 1 12,962 

Rejane Personnel Inc Hull Que 105,695 

Renfrew HeaUh Care Systems Victoria BC 160,132 

Royal Canadian Mounted Police Ottawa Ont 219,379 

R & P Shantz Enterprises Ltd Rexdale Ont 476,787 

Saniben Transport Inc Longueuil Que 107,748 

Sani Building Maintenance Ltd Edmonton Alta 157,749 

Sani John Inc Stoneham Que 137,904 

Sani-Service Inc Laval Que 102,165 

Schoch Helmut OHG Germany 151,187 

Selective Placement Ottawa Ont 219,614 

Service Star Building Cleaning Ottawa Ont 488,93 1 

Servpro Cleaning (PBM) Ltd Calgary Alta 873,876 

Serwylo Peter Trenton Ont 136,824 

Sheppards Laundry & Dry Cleaning Happy Valley Nfld 148,931 

Signet Inc Montreal Que 1,198,800 

Software Kinetics Ltd Stittsville Ont 376,075 

Stahl CHR GMBH Germany 290,190 

Standortkasse Sigmaringen Germany 235,391 

Ste-Rosalie Buanderie Ste-Rosalie Que 275,469 

STM Systems Corp Ottawa Ont 1,612,353 

Stuttgartergebaueudereinigung Germany 335,221 

Sunset Maintenance Services Red Deer Alta 242,743 

Govt of Canada: Supply & Services Canada Ottawa Ont 97,665,442 

Terod Enterprises Deep River Ont 493,552 

T E S Contract Services Inc Toronto Ont 343,033 

The Bresara Group Ltd Winnipeg Man 213,033 

Transport Sanitaire Caron Inc Chicoutimi Que 120,716 

Tumelle Productions Inc Ottawa Ont 155,073 

Uniclean Building Maintenance Nepean Ont 151,500 

University of: 

Alberta Edmonton Alta 45 1 ,023 

British Columbia Vancouver BC 760,97 1 

Calgary Calgary Alta 161,507 

Carleton Ottawa Ont 191,664 

Concordia Montreal Que 355,817 

Laval Ste-Foy Que 366,158 

McGill Montreal Que 117,266 

McMaster Hamilton Ont 765,108 

Ottawa Ottawa Ont 643,61 1 

Queen's Kingston Ont 692,587 

Saskatchewan Saskatoon Sask 127,162 

Sherbrooke Sherbrooke Que 437,138 

Toronto Toronto Ont 1,940,130 

Waterloo Waterloo Ont 216,235 

York Downsview Ont 357,690 

Utias International Canada Toronto Ont 100,918 

Valcom Ltd Ottawa Ont 11 1,869 

Vogel Hans K G Germany 131,396 

Waste Management of Eraser Abbotsford BC 202,064 

Wasteco Sanitation Weston Ont 282,424 

Wendy's Reliable Ltd Halifax NS 1 16,968 

Western All-Surface Winterbum Alta 102,626 

Western Linen Supply Co Ltd Calgary Alta 137,008 

Western Maintenance Ltd Edmonton Alta 251,529 



White Dove Cleaning North Bay Ont , 

Work Wear Corp of Canada Ltd Ottawa Ont 

Emergency Preparedness Canada $2,627^67 

Accounting services $62,945 

Computer services (informatic) $296,936 

Imata Systems Ltd Ottawa Ont , 

Protection services $296,566 

Canadian Corps of Commissionaires Ottawa Ont , 



Training and educational services — Public 
servants $181,687 

Other professional services $1,096,975 

Manpower Marketing/Merchandising Toronto Ont . 
The Cody Group Ottawa Ont 

Other services $692,458 

1 1353 Canada Inc Ottawa Ont 



NATIONAL HEALTH AND 
WELFARE $224,061,575 

Department $223,487,558 

DEPARTMENTAL ADMINISTRATION 
PROGRAM $8,070,334 

Accounting services $373,297 

Government of Canada — Supply and Services Canada 
Hull Que 

Computer services (informatic) $1,655,589 

AMS Management Systmes Canada Inc Ottawa Ont 

Hartt and Page Ltd Ottawa Ont 

Health and welfare services $35,000 

Legal services $3,486 

Protection services $259,983 

Canadian Corps of Commissionaires Ottawa Ont 

Training and educational services — Public 
servants $716,882 

Bradson Educational Services Ottawa Ont 

Other professional services $2,255,277 

Deloitte and Touche Management Consultants Ottawa Ont 

Province of British Columbia Victoria BC 

Government of Canada — Statistics Canada 

Government of Canada — Supply and Services Canada 
Hull Que 

Other services $2,770,820 

AMS Management Systmes Canada Inc Ottawa Ont 

Kelly Services Ltd Toronto Ont 

STM Systems Corporation Ottawa Ont 

Government of Canada — Supply and Services Canada 

Hull Que 

The 500 Selection Services Ltd Ottawa Ont 

HEALTH PROGRAM $193,790,231 
Accounting services $420,047 

Government of Canada — Supply and Services Canada 
Hull Que 

Computer services (informatic) $2,070,451 

Array Professionals Canada Ltd Otuwa Ont , 



$ 

121,999 
177,668 



187,208 
296^66 



333,307 
199,143 



106,545 



319,932 



560,352 
796,752 



256.789 



110,005 



116,147 
148,098 
113,000 

143,701 



258,500 
106,535 
653,695 

328,878 
109,731 



122.287 
155.780 



5 . 26 PROFESSIONAL AND SPECIAL SERVICES 



NATIONAL HEALTH AND WELFARE-C ontinued 



PUBLIC ACCOUNTS, 1990-91 



$ 

Hartt and Page Ltd Ottawa Ont 106,299 

Megson-Welch Systems Inc Ottawa Ont 102,469 

Ourscan Gloucester Ont 1 54,464 

Polaris Consulting Services Toronto Ont 144,002 

Syneriogic Inc Ottawa Ont 122,806 

Systematix Nepean Ont 200,016 

The MIS Group Ottawa Ont 136,400 

Engineering and architectural services $41,904 

Health and welfare services $122,394,528 

Aero Aviation Centre Edmonton Alta 123,359 

Alberta Hospital and Medical Care Edmonton Alta 1 1,893,727 

Bearskin Air Services Thunder Bay Ont 214,286 

Brava Ralph Crane Calgary Alta 1 15,127 

C D Wilson Consulting Edmonton Alta 412,888 

Chan J Winnipeg Man 1 15,010 

Clinical Optical Dispensary Winnipeg Man 105,610 

Crane D P Caledonia Ont 150,935 

Drake-Medox Health Services Inc Vancouver BC 451,421 

Fort McMurray and District Health Unit Fort McMurray Alta . 399,457 

Fox Psychological Consulting Ltd Edmonton Alta 1 26,086 

Golebeski S Winnipeg Man 106,734 

H B Community Nurses Inc Vancouver BC 383,785 

Huffman D Brantford Ont 145,532 

Kananowicz R Winnipeg Man 101,650 

Life Skills Training Centres Ltd Edmonton Alta 375,422 

Lukas S Winnipeg Man 128,732 

Marsh & Mclellan Ltd Toronto Ont 141,870 

Martin B Moose Factory Ont 102,242 

Mazzette F Brantford Ont 1 10,391 

Medical Care Plan Premiums Victoria BC 6,414,816 

Medical Personnel Calgary Alta 934,016 

Mercer W Thunder Bay Ont 101,781 

Nightingale Nursing Group Saskatoon Sask 163,645 

Nursing Options Whitehorse YT 1 1 1,482 

Odiani U Winnipeg Man 107,090 

Ontario Blue Cross Toronto Ont 61,629,930 

Ontario Dental Association Toronto Ont 494,469 

Para-Med Health Services Vancouver BC 154,469 

Queen's University Kingston Ont 1,816,148 

Rae Optical Ltd Winnipeg Man 126,605 

Round Lake Treatment Centre Vernon BC 174,181 

Shewchuk-Dann Edmonton Alta 1 12,052 

St Pauls Hospital Vancouver BC 150,063 

Sudbury Algoma Hospital Sudbury Ont 146,654 

Upjohn Health Care Services Don Mills Ont 125,822 

Vancouver General Hospital Vancouver BC 532,263 

Visarra A Winnipeg Man 1 16,768 

Whitehorse Medical Services Whitehorse YT 176,106 

Whole Life Counselling High Prairie Alta 125,658 

Willow Counselling Services Sherwood Park Alta 341,673 

Legal services $12,990,820 

Baker Newby and Co Chilliwack BC 209,045 

Baker Nudleman and Lamontagne Montreal Que 278,095 

Bell Arnold and Co Port Coquitham BC 121,154 

Cleall Pahl Pontin and Knoak Edmonton Alta 147,617 

Crampton Brown and Amdt Terrace BC 179,726 

Doig and Company Bumaby BC 428,326 

E B Olmsted North York Ont 175,941 

Fowler Pike and Madden St John's Nfld 225,868 

Global Translation and Interpreters Services Toronto Ont .... 102,796 

Goult McElmoyle and McKinnon Victoria BC 237,782 

Government of Canada — Department of Justice Ottawa Ont . . 152,73 1 

Hartney and Enright Vancouver BC 166,557 

H A Dale Toronto Ont 109,030 

Maccallum Douglas and Mclntyre Langley BC 156,902 

MacDonald and McNeely Victoria BC 342,263 

Mair Jensen and Blair Kamloops BC 121,418 

Mousseau Law Firm Windsor Ont 136,362 

Murray and Courtis Thunder Bay Ont 175,5 17 

Nixon and Co Vernon BC 1 13,950 

Nundal and Company Fort Langley BC 202,627 

Ray and Connell Vancouver BC 225,885 



f $ 

Rendek and Co Regina Sask 107,830 

Rubin and Maisonville Vancouver BC 195,017 

Salloum Doak and Co Kelowna BC 124,186 

Scott Vmci and Phillips Calgary Alta 1 16,65 1 

Stewart McKevey Sterling Scales Charlottetown PEI 104,95 1 

Walsh Wilkins Calgary Alta 476,251 

Woolliams and Company Calgary Alta 1 18,992 

Protection services $1,850,069 

Moose Factory Development Corporation Moose Factory Ont . 199,745 

National Protective Service Ottawa Ont 698,069 

Scientific services $11,438,591 

Addiction Research Foundation Toronto Ont 100,794 

Canadian Paediatric Society Ottawa Ont 142,540 

Canadian Public Health Association Ottawa Ont 329,205 

Carleton University Ottawa Ont 140,782 

Communication Management Consultants Pakenham Ont 147,021 

Concord Scientific Downsview Ont 455,068 

Institut Armand Frappier Laval Que 1 18,992 

Labstat Incorporated Kitchener Ont 1,017,274 

Manitoba Cancer Treatment Winnipeg Man 198,723 

McGill University Montreal Que 106,088 

Natural Sciences and Engineering Research Council of 

Canada Ottawa Ont 470,754 

Price Waterhouse Toronto Ont 159,039 

Universite Laval Ste-Foy Que 178,319 

University of: 

Alberta Edmonton Alta 134,050 

California Irvine Calif USA 170,216 

Manitoba Winnipeg Man 208,413 

Ottawa Ottawa Ont 297,823 

Prince Edward Island Charlottetown PEI 1 16,564 

Toronto Toronto Ont 175,962 

Waterloo Waterioo Ont 244,919 

Western Ontario London Ont 215,400 

Training and educational services — Public 
servants $2,360,367 

Dalhousie University Halifax NS 241,097 

Other professional services $15,893,698 

Canadian Instimte of Child Health Ottawa Ont 124,143 

CGI Group Inc Ottaw Ont 713,878 

Creative Research Group Ltd Toronto Ont 255,000 

EKOS Resear Associates Inc Ottawa Ont 161,960 

Government of Canada — Statistics Canada Ottawa Ont 1,21 1,148 

Government of Canada — Supply and Services Canada 

Hull Que 1,361,634 

J Phillip Nicholson Policy and Management Consultants 

Inc Ottawa Ont 527,332 

McKim Advertising Winnipeg Man 164,822 

Niva Inc Ottawa Ont 116,131 

Participaction Toronto Ont 459,700 

Policorp Inc Toronto Ont 240,640 

Sportcom International Inc Ottawa Ont 1 ,638,050 

Tandemar Research Inc Westmount Que 141,455 

University of Ottawa Ottawa Ont 1 15,909 

York Advertising Ltd Ottawa Ont 224,366 

Other services $24,329,756 ' - ' 

Aim Technical Services Ottawa Ont 104,462 

Bradson Educational Services Ottawa Ont 174,952 

Canada Catering Co Ltd Toronto Ont 808,169 

Canadian Library Association Ottawa Ont 103,068 

Government of Canada — Supply and Services Canada 

Hull Que 2,765,679 

Harrington Temjwrary Services Ottawa Ont 198,803 

Ministry of Finance Vitoria BC 253,143 

Moose Factory Development Corjwration Moose Factory Ont . 706,224 

Norrell Services Ltd Etobicoke Ont 140,519 

Prologic Systems Ltd Ottawa Ont 167,848 

Public Works Canada Ottawa Ont 536,658 

Quantum Management Services Ltd Ottawa Ont 121,675 

The 500 Selection Services Ltd Ottawa Ont 1 19,913 



PROFESSIONAL AND SPECIAL SERVICES 5 . 27 



I 



PUBLIC ACCOUNTS, 1990-91 

NATIONAL HEALTH AND WELFARE— Cortc/w^ec? 



i- H'i J ' 



iiiSin 



176,050 

,294,198 
188,719 
409,677 
124,217 
160.531 
699,518 



149,217 



SOCIAL PROGRAM $21,626,993 

Accounting services $741,554 

Government of Canada — Supply and Services Canada 

Hull Que 

Computer services (informatic) $3,251,168 

DMR Group Inc Ottawa Ont 

Government of Canada — Supply and Services Canada 

Hull Que 1 

Hst Information Systems Ltd Ottawa Ont 

Polaris Consulting Services Toronto Ont 

Progestic Consultants Inc Ottawa Ont 

Somapro Ltd Montreal Que 

Systems Network Ottawa Ont 

Health and welfare services $3,669,779 

Legal services $220,415 ■ 

Government of Canada — Justice Canada Ottawa Ont 

Protection services $125,813 

Scientific services $107,836 ' ' • ' 



Training and educational services — Public ' 

servants $680,022 v..: , / 

Other professional services $5,563,637 

Continental-Golin-Harris Communications Inc Toronto Ont .. 1,158,087 

Government of Canada — Statistics Canada Ottawa Ont 112,500 

Government of Canada — Supply and Services Canada 

Hull Que 691,964 

Peat Marwick Stevenson & Kellog Mgmt Consultants 

Ottawa Ont 1,809,495 

Other services $7,266,769 

Drake Office Overload Quebec Que 142,675 

Government of Canada — Supply and Services Canada 

Hull Que 4,098,206 

Macdonald and Brisson Personal Ottawa Ont 380,863 

Manpower Quebec Ltd Quebec Que 121,538 

Norrell Services Ltd Etobicoke Ont 184,489 

The Personnel Department Ottawa Ont 107,983 

Prologic Systems Ltd Ottawa Ont 421,453 

Medical Research Council $574,017 

Protection services $7,574 



Training and educational services — Public 
servants $40,801 



,'1 it. 



•1,1'' 



Other professional services $380,864 

The Association of Canadian Medical Colleges Ottawa Ont . , 
Other services $144,778 



NATIONAL REVENUE $148,394,708 
Customs and Excise $109,640,171 

Accounting services $188,754 

Supply and Services Canada Hull Que 

Computer services (informatic) $282,870 

JNT EFT Consulting Services Toronto Ont 

Engineering and architectural services $408,385 

Lavalin Engineering Incorporated Ottawa Ont 

Public Works Canada Ottawa Ont 

Health and welfare services $239,391 

C F Consultants Montreal Que 



211,521 



188,754 



113.000 



166,869 
235,550 



199,285 



125,000 



853,568 
334,736 
624,421 
142,278 
456,697 



Legal services $828,724 

Blaney McMurty & Stapell Toronto Ont 

Protection services $2,618,605 

Canadian Corps of Commissionaires Ottawa Ont 
Mohawk Council of Akwesasne Cornwall Ont . . 

National Protective Services Ottawa Ont 

Pinkerton's of Canada Limited Ottawa Ont 

Royal Canadian Mounted Police Ottawa Ont . . . 

Scientific services $ 1 1 ,223 

Training and educational services — Non-public 
servants $46,727 



Training and educational services — Public 
servants $2,024,819 

Canadian English Language Centre Toronto Ont 140,550 

Maple Leaf Language Centre Ottawa Ont 404,359 

Pubhc Service Commission Ottawa Ont 260,5 1 2 

Other professional services $8,562,573 

BAC Communications Limited Perth Ont 183,257 

Bryan Personnel Consultants Russel Ont 149,947 

Capelle R & Associates Toronto Ont 108,129 

Capital Office Interiors Ottawa Ont 178,930 

Coopers and Lybrand Ottawa Ont 45 1 ,230 

D S Group Kemptville Ont 157,864 

Decision Management Consultants Ottawa Ont 1 17,456 

Deloitte & Touche Ottawa Ont 177,625 

Derek Williams & Associates Kanata Ont 105,000 

Ernst & Young Toronto Ont 174,663 

Harley D R Consultants Ottawa Ont 141,088 

J & L International Toronto Ont 1 27,000 

Minister of Revenue Province of Quebec Montreal Que 3,100,000 

Nolan Norton Canada Toronto Ont 189,500 

Optima Consultants Ottawa Ont 179,424 

Peat Marwick Stevenson Kellogg Ottawa Ont 314,452 

Supply and Services Canada Hull Que 172,061 

Thome Ernst & Whinney Toronto Ont 174,966 

Other services $94,428,100 

A Q R Management Gloucester Ont 2,090,690 

A S G Incorporated Orleans Ont 470,403 

Accountemps Ottawa Ont 188,419 

Action Personnel Ottawa Ont 214,740 

AJJA Information Technology Ottawa Ont 3,954,325 

Alphatext Limited Ottawa Ont 101,687 

Automation Centre of Ottawa Ottawa Ont 3,484,267 

Axis Systems International Incorporated New Yoric NY USA . . 303,500 

Barbara Personnel Ottawa Ont 192,403 

B D P Business Data Services Toronto Ont 690,852 

Beltec Informatics Incorporated Gloucester Ont 159,292 

Bradson Personnel Services Ottawa Ont 1 12,155 

Bull H N Information Systems Limited North York Ont 447,239 

C G I Group Ottawa Ont 352,579 

C T M G Ottawa Ont 1,399,734 

C V C Incorporated Boucherville Que 1,159,454 

Canada Post Corporation Ottawa Ont 740,255 

Canadian Informatics Ottawa Ont 815,303 

Centre D Automation de Montreal et de Quebec Montreal Que . 153,640 

Coredal Staynor Consulting Kanata Ont 125,560 

Cybershare Management Incorporated Winnipeg Man 251,469 

DMR Group Ottawa Ont 397,889 

D P G Systems Nepean Ont 377,133 

Dare Personnel Ottawa Ont 289,618 

Delta EDP Systems OtUwa Ont 299,776 

D G S Information Consultants Toronto Ont 3 19,683 

Drake International Ottawa Ont 169322 

E S I Ottawa Ont 416,224 

Effective Personnel Ottawa Ont 120,864 

Exocom Systems Ottawa Ont 205,317 

Fairbaim Executive Services Ottawa Ont 104,594 

Federal Systems Ottawa Ont 218.107 

Forceten Computer Services Halifax NS 108.927 



5 . 28 PROFESSIONAL AND SPECIAL SERVICES 



NATIONAL RE\ENl]E— Concluded 



PUBLIC ACCOUNTS, 1990-91 



f 

H S T Information Systems Ottawa Ont 2,773^54 

Harrington Temporary Services Ottawa Ont 586,866 

Hartt & Page Ottawa Ont 2,041,821 

Helix Management Orleans Ont 194,397 

1 B M Canada Limited Montreal Que 651.900 

1 S T Incorporated Montreal Que 496,421 

lota Consulting Ottawa Ont 6,160,421 

Kleins Consulting Onawa Ont 3,313,426 

L G S Group Ottawa Ont 1,287,134 

Magic Data Consulting Incorporated Ottawa Ont 182,764 

Metadata Consulting Ottawa Ont 469,488 

Microstar Software Limited Nepean Ont 374,404 

Microtime Incorporated Nepean Ont 1 88,796 

Midahbec Incorporated Aylmer Que 838,955 

Network Personnel Ottawa Ont 394,531 

Northey Smith & Associates Nepean Ont 572,709 

Oaktree Management Consulting Nepean Ont 888,206 

Permatemp Ottawa Ont 296,340 

Personnel Etcetera Ottawa Ont 141 ,508 

Phoenix System Software Nepean Ont 163,466 

Polaris Consulting Services Toronto Ont 6,032,840 

Prism Data Services Limited Toronto Ont 1 1 1,605 

Progestic Ottawa Ont 444,549 

Prologue Management Planning Ottawa Ont 122,588 

Protocols Standards & Communications Inc Ottawa Ont 272,5 16 

Public Works Canada Ottawa Ont 2,484,831 

Q L Systems Kingston Ont 4,386,323 

Quantum Group Ottawa Ont 2,014,401 

Royal Canadian Mounted Police Ottawa Ont 749,634 

Remuera Corporation Ottawa Ont 2,768,685 

Rockwood Informatics Kanata Ont 573,061 

S & S Software Limited Ottawa Ont 150,960 

S N 1 Systems Ottawa Ont 1,487,990 

S P 1 Consultants Ottawa Ont 277,045 

S T M Systems Corporation Ottawa Ont 9, 196,392 

Sharon Professionals Ottawa Ont 1 ,282,560 

Silico Computer Nepean Ont 1,603,039 

Silver Management Consulting Incorporated Ottawa Ont 540,157 

Supply and Services Canada Hull Que 798,723 

Syneriogic Onawa Ont 995,900 

Sysnovators Gloucester Ont 253,543 

Systematix Consultants Ottawa Ont 979,333 

T E S Contract Services Toronto Ont 106,250 

The 500 Selection Services Limited Ottawa Ont 415,017 

Thurgur Powell Associates Ottawa Ont 225,043 

V K Computer Systems Onawa Ont 225,197 

Veritaaq Technology Ottawa Ont 1,683,446 

Victor Interim Services Ottawa Ont 253,263 

Westbridge Computers Onawa Ont 986,379 

Wilcom Systems Ottawa Ont 1,1 16,234 

York Advertising Limited Onawa Ont 368,904 

Taxation $38,754,537 .^, 

Accounting services $1,941,271 

Supply and Services Canada Ottawa Ont 1,778,871 

Computer services (informatic) $14,461 

Engineering and architectural services $199,295 

Public Works Canada Ottawa Ont 195,168 

Health and welfare services $713,094 

Legal services $2,623,022 

Ernst and Young Ottawa Ont 157,844 

Halprin Dr PW Vancouver BC 198,945 

Ray Connell Company Vancouver BC 1 17,696 

Truchon Gauthier Truchon Chicoutimi Que 120,741 

Protection services $5,491,684 

Bradson Mercantile Inc Ottawa Ont 754,014 

BC Corps of Commissionaires Vancouver BC 602,204 

; Canadian Corps of Commissionaires Ottawa Ont 3,098,226 

I National Protective Service Company Limited Ottawa Ont . . . 599,783 



Scientific services $2,181,648 

Lapp-Hancock Associates Ltd Ottawa Ont 222,773 

Training and educational services — Public 
servants $3,549,261 

Ecole de Langues de L'Estrie Montreal Que 263,894 

Maple Leaf Language Centre Ottawa Ont 171,239 

Public Service Commission of Canada Ottawa Ont 429,608 

Other professional services $7,634,421 

AJJA Information Technology Consultants Inc Ottawa Ont 579,880 

AQR Management Services Inc Gloucester Ont 323,889 

Cogem Research Montreal Que 1 20,000 

Coopers and Ly brand Consultants Ottawa Ont 128,602 

Delta Parmers Ottawa Ont 125,283 

DMR Consulting Group Ottawa Ont 787,620 

DPG System Consulting Nepean Ont 135,550 

DR Harley Consulting Toronto Ont 267,979 

Ernst and Young Ottawa Ont 107,900 

HST Information Systems Ottawa Ont 124,560 

IOTA Consulting Ottawa Ont 1 19,930 

Justice Canada Ottawa Ont 589,052 

Longwoods Research Group Ltd Toronto Ont 286,534 

Netron Inc Toronto Ont 165,750 

Rockwood Consultants Onawa Ont 291,797 

Supply and Services Canada Ottawa Ont 733,504 

Systematix Ottawa Ont 195,583 

Veritaaq Technology House Ottawa Ont 2 14,396 

Other services $14,406,380 

Alberta Attorney General Calgary Alb ..-.*. . „ . .'.....:. 1 37,396 

Barbara Personnel Inc Ottawa Ont 107,997 

Canada Employment and Immigration Onawa Ont 4,044,705 

Canada Post Corporation Ottawa Ont 45 1 ,477 

Econofitech Ltee Montreal Que 159,299 

Megalith Technologies Ltd Nepean Ont 193,106 

Network Personnel Inc Ottawa Ont 23 1 ,23 1 

Supply and Services Canada Ottawa Ont 5, 1 14,194 



PARLIAMENT $11,432,240 
The Senate $3,685,563 

Computer services (informatic) $14,520 
Health and welfare services $852 
Legal services $204,088 

Training and educational services — Public 
servants $225,345 

Other professional services $2,233,717 

Parliamentary Centre for Foreign Affairs and Foreign 
Trade Ottawa Ont 

Other services $ 1 ,007,04 1 

Adaptek Ottawa Ont 

House of Commons $7,126,744 

Accounting services $16,684 



Computer services (informatic) $415,1 1 1 

Infographic Systems Inc Kanata Ont . . 
Pharus Systems Ottawa Ont 

Legal services $262,634 
Protection services $1 18,294 

Training and educational services — Public 
servants $634,467 



306,340 



213,333 



111,900 
167,800 



PROFESSIONAL AND SPECIAL SERVICES 5 . 29 



PUBLIC ACCOUNTS, 1990-91 

VkmAMAEKl— Concluded 



H*' ;iHv>- 



.■m.itKv' 



Other professional services $3,939,854 

Parliamentary Centre for Foreign Affairs & Foreign Trade 

Ottawa Ont 

Library of Parliament Ottawa Ont 

Other services $ 1 ,739,700 

Accountemps Ottawa Ont 

Boyd Moving & Storage Ltd Ottawa Ont 

Network Personnel Inc Ottawa Ont 

Parliamentary Restaurant Ottawa Ont 

Pinchin & Associates Ltd Mississauga Ont 

Library of Parliament $619,933 , ,>. , 

Accounting services $32,000 . , , 

Computer services (informatic) $450 . " 

Legal services $38,594 

Training and educational services — Public 

servants $24,07 1 , ' 

Other professional services $109,096 '■ 

Other services $415,722 

National Library of Canada Ottawa Ont 



PRIVY COUNCIL $30,240,520 
Department $22,805,123 

Accounting services $46,940 

Computer services (informatic) $2,200,742 

CGI Group Ottawa Ont 

IDL Integrated Data Ltd Ottawa Ont 

Nutat Technologies Inc Ottawa Ont 

Remuera Corporation Ottawa Ont 

STM Systems Corporation Ottawa Ont 

Legal services $ 1 ,649,068 

Gregory L Wells Professionals Corporation Calgary Alta . 

Mcintosh W Toronto Ont 

Stikeman Elliott Toronto Ont 

Protection services $985,839 

Canadian Corps of Commissionaires Ottawa Ont 

Training and educational services — Public 
servants $500,972 

Other professional services $ 1 1 ,730, 1 63 

Angus Reid Group Toronto Ont 

Astroff Corkum Ross Associates Inc Ottawa Ont 

Canadian Institute of Chartered Accountants Toronto Ont 

Energy, Mines and Resources Canada Ottawa Ont 

Fitzsimmons J W Richmond Hill Ont 

Foumier L Outremont Que 

Frank C Black Consultants Services Manotick Ont 

Gauthier A Ste-Julie Que 

Intera Renting Toronto Ont 

Lapierre J P Montreal Que 

Motelac Entreprises Inc Gloucester Ont 

Patterson Kirk Wallace Toronto Ont 

Perceptus Communications Inc Toronto Ont 

Secor Inc Montreal Que 

York University North York Ont 

Other services $5,691,399 

Supply and Services Canada Ottawa Ont 

Tuckahoe Leasing Toronto Ont 



451,631 
119,767 



120,256 
116,131 
187,250 
159,385 
100,000 



177,074 



192,961 
118,430 
600,964 
126,708 
553,198 



400,535 
381,150 
522,786 



886,617 



344,478 
108,780 
271,227 
208,025 
114,750 
106,627 
153.680 
159,863 
164,439 
107,883 
123,075 
120,283 
180,400 
115,590 
208,265 



369,435 
117,161 



Canadian Intergovernmental Conference 
Secretariat $1,048,612 

Protection services $60,372 ■■- 

Training and educational services — Public < 

servants $8,106 

Other professional services $23,840 

Other services $956,294 

Public Works Canada Onawa Ont 



Canadian Transportation Accident Investigation 
and Safety Board $1,968,866 

Computer services (informatic) $686,447 

Applied Silicon Ottawa Ont 

Supply and Services Canada Ottawa Ont , 

Engineering and architectural services $44,136 
Healdi and welfare services $44,413 
Legal services $22,092 
Protection services $15,835 
Scientific services $46,752 

Training and educational services — Public 
servants $173,320 

Other professional services $186,228 

Other services $749,643 

Chief Electoral OfTicer $1,625,986 

Accounting services $88,697 
Computer services (informatic) $8,949 
Legal services $232,061 
Protection services $10,426 

Training and educational services — Public 
servants $23,594 

Other professional services $795,747 

C G I Group Ottawa Ont 

Other services $466,5 12 

Supply and Services Canada Hull Que 

Commissioner of Official Languages $942,550 

Computer services (informatic) $9,315 

Engineering and architectural services $5,787 

Legal services $177,327 

Scott & Aylen Ottawa Ont 

Protection services $13,657 

Training and educational services — Public 
servants $34,559 

Other professional services $291,142 

Other services $410,763 



254.564 



122,265 
153,965 



189.893 
116.750 



103.091 



5 . 30 PROFESSIONAL AND SPECIAL SERVICES 



PRIVY COVNClh— Concluded 



PUBLIC ACCOUNTS, 1990-91 



Economic Council of Canada $776,160 

Protection services $9,385 

Training and educational services — Public 
servants $41,930 

Other professional services $422,337 

Other services $302,508 

Northern Pipeline Agency $160,133 

Accounting services $87,045 
Legal services $42,190 
Other professional services $26,898 
Other services $4,000 

Public Service Staff Relations Board 
$643,003 

Legal services $4,902 

Training and educational services — Public 
servants $49,898 

Other professional services $232,777 

Other services $355,426 

STM Systems Corporation Ottawa Ont 



129,495 



Security Intelligence Review Committee 
$270,087 

Legal services $75,769 

Training and educational services — ^Public 
servants $2,948 

Other professional services $149,696 

Other services $41,674 



PUBLIC WORKS $571,951,938 
Department $571,951,938 



SERVICES PROGRAM $259,215,615 

Accounting services $142,544 

Collection agency services $6,033 <• 

Computer services (informatic) $7,592,584 

ADGA Ottawa Ont 208,325 

AJJA Ottawa Ont 218,923 

Array Professionals Canada Limited Ottawa Ont 337,250 

Canadian Informatics Corp Gloucester Ont 101,125 

Data General (Canada) Inc Mississauga Ont 337,226 

Delta EDP Systems Gloucester Ont 566,707 

ESI Evolution Systems Ottawa Ont 145,800 

Hexagon Computer Systems Inc Gloucester Ont 1,100,374 

Northey Smith and Assoc Nepean Ont 290,1 18 

Oaktree Management Consultants Nepean Ont 104,960 

Polaris Consulting Services Toronto Ont 772,048 

Progestic Consultants Ottawa Ont 152,684 

SHL Systemhouse Inc Ottawa Ont 768,671 

Silico Computer Systems Ltd Nepean Ont 149,978 

Somapro Ltee Ottawa Ont 328,5 14 

Sylvain Dompierre and Assoc Orleans Ont II 2,632 



^ $ 

Synerlogic Inc Ottawa Ont 336,005 

The Seagull Consulting Group Ottawa Ont 300,000 

Engineering and architectural services $88,460,830 

ABBDL Inc (Tecsult Inc) Montreal Que 220,619 

Acres International Ltd Toronto Ont 1,081,994 

ADI Ltd Fredericton NB 188,704 

ADS Assoc Ltee Montreal Que 133,608 

Ainley & Assoc Ltd Collingwood Ont 193,631 

Ala-Kantti Woodman Architects Onawa Ont 1 22,543 

Argyll Assoc Ltd Fredericton NB 109,822 

Associated Engineering BC Ltd Vancouver BC 761,496 

Atomic Energy of Canada Ltd Chalk River Ont 1 17,280 

B C Hydro & Power Authority Vancouver BC 1 17,244 

Barry Padolsky Architect Ltd Ottawa Ont 232,803 

Beaton Sheppard & Assoc Ltd St John's Nfld 509,309 

Bemi Bemi & Assoc Ottawa Ont 189,833 

Bennette & Norgrove Ltd Toronto Ont 2 10,638 

BFL Consultants Ltd St John's Nfld 624,943 

Bouthillette & Parizeau Montreal Que 297,866 

Bureau d'Etude Archer Inc Montreal Que 281,121 

Byrne Architects Halifax NS 1 80,000 

C B Faim & Assoc Ltd Don Mills Ont 1 14,210 

C J Fox Engineering Ltd Orleans Ont 121 ,387 

Canada Museums Construction Ottawa Ont 244,519 

Canadaplan Resources Inc Hamilton Ont 209,000 

Canadian National Railways Edmonton Alta 102,000 

Carlberg Jackson Farmers New Westminster BC 640,720 

Carroll Thatcher Design Inc Ottawa Ont 198,699 

Cayouette Saia Architectes Montreal Que 195,282 

Clemann Large Patterson Ottawa Ont 194,251 

Coles Associates Ltd Charlottetown PEI 199,224 

Colt Engineering Corp Edmonton Alta 173,519 

Consortium Riopel Walsh Giasson Farregut Architectes 

Montreal Que 363,298 

Copac Inc Riviere-du-Loup Que 497,687 

Cripjjen Consultants Vancouver BC 169,853 

Culham Pedersen Valentine Calgary Alta 1 ,601 ,564 

Dalla-Lana/Griffin Architects Vancouver BC 149,833 

David S McRobie Architects Ottawa Ont 228,941 

Davison Seamone Rickard Adams Hahfax NS 133,158 

Delcan Corp North York Ont 3,743,596 

Delcan Western Ltd Calgary Alta 169,986 

Delcan-Stone & Webster Toronto Ont 1,108,097 

Deleuw-Angus Ottawa Ont 102,108 

Denis Thibault et Assoc Inc Rimouski Que 378,73 1 

Desnoyers Mercure & Assoc Montreal Que 174,375 

Dominik Thompson Mallette Cornwall Ont 950,070 

Dorval & Fortin Architectes Quebec Que 218,945 

Douglas J Cardinal Architecte Ottawa Ont 151,131 

Dunlop Farrow Aiken Canfield Picton Ont 277,453 

Dupont Desmeules et Assoc Montreal Que 862,5 19 

Duschenes Fish & Start Saint John NB 194,709 

Dynar Architects Inc Kanata Ont 240,396 

E J Gaboury & Assoc Winnipeg Man 368,273 

EBA Engineering Consultants Calgary Alta 183,155 

Eliseo Temprano Architect Inc Ottawa Ont 177,473 

Elliott & Elliott Ltd St John's Nfld 936,578 

Environmental Engineering Ottawa Ont 163,852 

Fafard Parizeau Architectes Montreal Que 125,877 

FMS Lavalin Inc Calgary Alta 153,944 

Forrest Design Group Ottawa Ont 7 10,585 

Fulker Maltby Architects Vancouver BC 185,289 

G E Bemi and Pye & Richards Ottawa Ont 626,090 

Garmeco International Consultants Vancouver BC 100,000 

GBR Architects Winnipeg Man 1 12,000 

Geocon Inc Fredericton NB 178,753 

Gesmec Inc Gloucester Ont 1 14,564 

Giffels Assoc Ltd Toronto Ont 136,71 1 

Goodkey Weedmark & Assoc Ottawa Ont 1 12,774 

Groupe-Conseil Polygec Inc Ste-Foy Que 161,631 

Groupe-Conseil Tredec Inc Montreal Que 265.138 

H H Angus & Assoc Ltd Don Mills Ont 169,954 

Hamel Beaulieu et Assoc Drummondville Que 185,906 

Hardy BBT Ltd Calgary Alta 203,443 



PROFESSIONAL AND SPECIAL SERVICES 5 . 31 



PUBLIC ACCOUNTS, 1990-91 
PUBLIC WORKS— Con/mweJ 



■J... 



Harman Sculpture Foundry Ltd Gibsons BC 166,500 

Harris Miller Miller & Hanson Lexington Mass USA 123,893 

Hay & Co Consultants Inc Vancouver BC 165,170 

Helmer Stranks Cule Architects Ottawa Ont 149,084 

Horton & Ball Water Fedy Kitchener Ont 201,146 

I D Engineering Co Winnipeg Man 280,950 

Intera Kenting Ottawa Ont 155,415 

J L Richards & Assoc Ltd Ottawa Ont 101,728 

Jacques Whitford & Assoc Ltd Dartmouth NS 642,147 

Jensen Kew Architects Inc Victoria BC 248,344 

Jones and Manning Architects Charlottetown PEI 737,160 

Katz Webster Assoc Ottawa Ont 268,146 

Kindree P J Ottawa Ont 145,767 

KLM Engineering Group Ltd Vancouver BC 376,019 

Kohler Dickey Edmundson Ottawa Ont 61 1,991 

Lafontaine et Assoc Architectes Anjou Que 169,966 

Landry Gauthier & Assoc Inc Hull Que 291,365 

Les Architectes Boutros et Pratt Laval Que 504,366 

Les Architectes Lemay et Assoc Montreal Que 775,001 

Les Architectes Stohl Nicolaidis Montreal Que 490,3 12 

Les Consultants Dessau Inc Laval Que 176,157 

M M Dillon Ltd Ottawa Ont 199,850 

M S Thompson & Assoc Ltd Cornwall Ont 344,173 

Marshall Macklin Monaghan Ltd Thomhill Ont 267,968 

Martineau & Haar Architects Ottawa Ont 141,180 

Mathers & Haldenby Toronto Ont 341,523 

McElhanney Engineering Services Ltd Vancouver BC 370,590 

McNeely Engineering Ltd Kanata Ont 142,345 

MMC Architects Ltd Saint John NB 295,000 

MMP Architects Winnipeg Man 267,855 

Morrison Hershfield Ltd Nepean Ont 364,584 

Moshe Safdie Assoc Ltd Toronto Ont 140,939 

Mott Myles & Chatwin Saint John NB 552,897 

Murray & Murray Assoc Ottawa Ont 263,361 

N D Lea & Assoc Ltd Vancouver BC 203,693 

Newfoundland Design Assoc Ltd St John's Nfld 589,812 

Nfld Geosciences Ltd St John's Nfld 102,919 

Nolan Davis & Assoc Ltd Halifax NS 207,400 

Norr Partnership Ltd Toronto Ont 235,246 

Northwest Hydraulic Cons Ltd Vancouver BC 147,782 

Oboe Engineering Ltd Ottawa Ont 483,587 

Ogilvie & Hogg Architects Ottawa Ont 230,259 

Ontario Hydro Thunder Bay Ont 105,400 

O'Connor Assoc Calgary Alta 149,798 

Pat King Appraisals Ltd Halifax NS 263,190 

Pedersen Assoc Architect Vancouver BC 140,900 

Peter Moy Architect Ottawa Ont 1 16,349 

Peto Mac Callum Ltd Barrie Ont 105,032 

Phillips Barratt Eng And Arch Vancouver BC 635,01 1 

Polytec Inc Jonquiere Que 392,359 

Price Waterhouse Toronto Ont 158,100 

Proctor & Redfem Ltd Thunder Bay Ont 223,102 

Provincial Consultants Ltd St John's Nfld 109,768 

Public Works Canada: 

Halifax NS 978,854 

Hull Que 305,989 

Ottawa Ont 694,422 

Vancouver BC 1 13,303 

Willowdale Ont 450,164 

R E Winter & Assoc Ltd Mississauga Ont 276,722 

Reid Crowther & Partners Ltd Vancouver BC 177,857 

Richard Purdy Architect Ltd Rothesay NB 150,680 

Robert Freundlich & Assoc Ltd Vancouver BC 121,870 

Roche et Assoc Ltee Ste-Foy Que 159,455 

Rowan Williams Davies Irwin Guelph Ont 309,018 

Sandwell Swan Wooster Inc North York Ont 1 10,500 

Schoeler & Heaton Architects Ottawa Ont 147,858 

Seatech Investigation Services Halifax NS 198,853 

Sheppard Hedges & Green Ltd Gander Nfld 520,328 

Smith Carter / Dunlop Farrow Winnipeg Man 3,1 17,927 

Spencer Environmental Edmonton Alta 109,337 

Spotkowsky Architects Ltd Edmonton Alta 135,568 

Stanley Assoc Engineering Edmonton Alta 1 16,524 

Suncord Engineering Ltd Edmonton Alta 106,922 

Taylor-Irving & Assoc Inc Ottawa Ont 130,195 



Tek Consultants Limited Fredericton NB 155,706 

The Bae Group St John's Nfld 950,055 

The Cohos Evamy Partnership Calgary Alta 3,113,114 

The Ikoy Partnership Winnipeg Man 608,773 

Thurber Consultants Ltd Vancouver BC 102,197 

Trow Ontario Ltd Brampton Ont 125,317 

UMA Western Photogrammetry Vancouver BC 208,5 1 3 

Universal Software Corp Ottawa Ont 143,278 

V C I Controls Inc Nepean Ont 104,185 

Vaughan Engineering Associates Halifax NS 549,202 

Venture Architects Inc St John's Nfld 1 74,770 

Victor Engineering Nepean Ont 166,637 

Wagg & Hambleton Architects Vancouver BC 327.005 

Wallace MacDonald Lively Ltd Bedford NS 195,382 

Wardrop Engineering Winnipeg Man 102,161 

Webber Harrington Weld Group Halifax NS 561,132 

Western Canada Hydraulic Lab's Vancouver BC 146,288 

Wheeler Douglas Massie Hull Que 100,229 

Wood Banani & Assoc Kanata Ont 182.214 

Health and welfare services $3,276 

Legal services $2,644,339 

British Columbia Building Corp Vancouver BC 1 14,999 

Canadian Imperial Bank of Commerce Vancouver BC 125.565 

Marc Roy Curtis in Trust Vancouver BC 1 18.231 

Marian B Gravelle Notary Public Vancouver BC 140,931 

Pouliot Mercure Montreal Que 1 10,000 

Price Waterhouse Ottawa Ont 328,987 

Souch & Prestage In Trust Vancouver BC 728,340 

Tamowski Joe/Baynes Sound Vancouver BC 120,000 

Protection services $16,517,203 

B C Corps of Commissionaires Vancouver BC 366,629 

Barnes Security Services (BC) Vancouver BC 106,382 

Bradson Security Services Ottawa Ont 290,684 

Canadian Corps of Commissionaires: 

Ottawa Ont 7,436,276 

Saint John NB 201,403 

Victoria BC 173,416 

Corps canadien des commissionnaires Montreal Que 2,755.205 

Metropol Security Services (BC) Vancouver BC 148.170 

National Protective Service Ottawa Ont 3,466,362 

Pinkerton's of Canada Ltd Ottawa Ont 608,287 

Protection Securite Detek St-Laurent Que 133,263 

Securite Sag-Lac Saguenay Lac St- Jean Que 193,903 

Scientiflc services $ 1 ,060,763 



Training and educational services — Public 
servants $3,260,811 

Algonquin College Ne{)ean Ont 

Permax Management Inc Ottawa Ont 

Public Service Commission Halifax NS 

Other professional services $19,062,973 

Amy Associates Ltd Ottawa Ont 

Atkinson Tremblay & Assoc Ltd Ottawa Ont 

Canadian Development Investment Toronto Ont 

Deloitte & Touche Inc Ottawa Ont 

Elron Development Ltd London Ont 

Latulippe R Montreal Que 

Marine Air Cargo Kelowna BC 

Narwhal Arctic Services Ltd Calgary Alta 

Ontario Municipal Employees Toronto Ont 4, 

Peat Marwick Stevenson & Kellogg Ottawa Ont 

Peat Marwick Thome Inc Ottawa Ont 

Pluralis Mercier Que 

Public Works Canada Ottawa Ont 

Rampant Enterprises Ltd Toronto Ont 1 , 

Roland Carriere & Assoc Brossard Que 

Other services $120,464,259 

157481 Canada Inc Montreal Que 

419766 Ontario Ltd Toronto Ont 

7-24 Classic Building Care Toronto Ont 



128,871 
144,928 
100,215 



110,153 
308.200 
933,103 
765,150 
202,660 
106,686 
211,740 
193,900 
.261.914 
147.558 
130.341 
115.600 
1 14.933 
747.842 
106.829 



436.490 
253312 
195.140 



5 . 32 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC WORKS-Continued 

$ 

884194 Ontario Ltd Toronto Ont 104,346 

ABC Conciergerie Inc Rimouski Que 158,093 

A C Electric Halifax NS 101,776 

A P V Canada Inc Montreal Que 543,107 

A & A Service Co Vancouver BC 170,543 

A & J Maintenance Limited Charlottetown PEI 170,423 

Ability Janitorial Services Ottawa Ont 557,942 

Allen Maintenance Ltd Montreal Que 2,466,890 

Artemis Building Qeaning Co Ottawa Ont 217,232 

Ascenseurs Dover Ltee Quebec Que 153,640 

Associated Building Maintenance Winnipteg Man 216,259 

Assured Building Maintenance Ltd Vancouver BC 1 18,600 

Atelier du Martin Pecheur Inc Clermont Que 511 ,869 

Atlas Building Cleaning Hamilton Ont 565,910 

Atlas Building Services Ltd Montreal Que 275,1 16 

Baxtec Mechanical Services Ottawa Ont 235,400 

Bee-Clean Co of Canada Edmonton Alta 1,074,305 

Best Cleaners & Contractors Ltd Vancouver BC 1,384,036 

Betz Inc Kanata Ont 131,318 

Black Electric Ltd Ottawa Ont 409,809 

Bonanza Building Cleaning Co Ottawa Ont 155,928 

Bonner & Campbell Plumbing and Heating Winnipeg Man . . . 204,417 

Bourque Pierre & Fils Ltee Ottawa Ont 109,850 

British Columbia Buildings Corp Vancouver BC 940,214 

Browning Ferris Industries Carp Ont 1,293,061 

Bruce Jensen Nurseries Inc Newcastle Ont 198,401 

Building Cleaning Consultants Ottawa Ont 221,716 

C N Real Estate Toronto Ont 1 16,563 

Campeau Corporation Toronto Ont 3 16,804 

Canada's Capital Building Vanier Ont 363,042 

Canadian Corps of Commissionaires Ottawa Ont 800,294 

Cardinal Waste Management Toronto Ont 220,061 

Carrier Canada Ltd Mississauga Ont 237,259 

Carrier Cleaning Services Summerside PEI 121,832 

Charette's Tropical Plants Inc Orleans Ont 122,153 

Cleanview Janitorial Services Ottawa Ont 1,313,035 

Concorde Maintenance Ltd Pickering Ont 402,649 

Cordel Developments Corp Ltd Cornwall Ont 329,205 

Correia Enterprises Ltd Winnipeg Man 432,847 

Crystal Building Services Mississauga Ont 593,136 

Culubia Janitorial Services Ottawa Ont 71 1,914 

Daeco Service d'entretien Enr Montreal Que 225,665 

Deloitte & Touche Inc Ottawa Ont 23 1,269 

Delta Electric Gatineau Que 353347 

Department of Labour: 

Fredericton NB 121,135 

Halifax NS 153,350 

St John's Nfld 103,670 

Dick's Janitorial Service Ltd Red Deer Alta 187,855 

Dominion Electric F*rotection Willowdale Ont 294,607 

Domus Building Cleaning Co Ltd Ottawa Ont 366,375 

Double "MM" Janitorial Services London Ont 628,223 

Dover Corporation (Canada) Ltd Mississauga Ont 438,397 

Duroclean Commercial Services Dartmouth NS 1 17,705 

Dustmoon Maintenance Ltd Nepean Ont 1,524,215 

Dutch Janitorial Services Ltd Ottawa Ont 1 17,964 

Dynamic Maintenance Ltd Vancouver BC 251,342 

Edwards of Canada Owen Sound Ont 257,086 

Electricien Yvan Dubuc Enr Gatineau Que 101,174 

Elron Development Ltd London Ont 331,728 

Employment and Immigration Willowdale Ont 431,668 

Enrich Cleaning Scarborough Ont 151,822 

Entreprise Rene Bordeleau Inc Ste-Foy Que 187,284 

Entretien City Crown Ltee St-Laurent Que 255,672 

Entretien Sanitaire Waterville Waterville Que 234,484 

Ernie's Cleaning Services Ltd Peterborough Ont 171,422 

Evripos Building Cleaning Co Ottawa Ont 352,921 

Exel Building Maintenance Ltd Edmonton Alta 331,187 

Expert Building Cleaning Winnipeg Man 107,451 

Federated Building Maintenance Toronto Ont 1,063,952 

Galipeau J Ottawa Ont 204,551 

Geodi Maintenance Inc Nepean Ont 206,377 

Gordon A MacEachem Services Scarborough Ont 289,441 

Government of Northwest Territories 

Yellowknife NWT 116;210 



PUBLIC ACCOUNTS, 1990-91 

U*^i>vi,-r«^ .;— •' ■-■: ■' '-' » ■ . 

^ $ 

Guiomar Building Services Laval Que 141,247 

Helta Enterprises Ottawa Ont 1 16,995 

Honeywell Ltd Moncton NB 107,518 

Honeywell Ltd Scarborough Ont 361 ,346 

Intertec Security and Investigation Ltd Toronto Ont 288,544 

J M P Maintenance Ltd Montreal Que 2,370,893 

Jani-King Dartmouth NS 243,168 

Johnson Controls Ltd Vancouver BC 130,969 

Justice Canada Ottawa Ont 131,937 

Juteau Devine & Assoc Ottawa Ont 105,045 

K L Building Services Lethbridge Alta 180,000 

K & Sons Maintenance Co Mississauga Ont 377,984 

Laidlaw Waste Systems Edmonton Alta 1 10,948 

Laidlaw Waste Systems Ottawa Ont 188,938 

Le Service de traduction simultanee Montreal Que 1 16,714 

Le Transit Inc P A T Montreal Que 128,563 

Les Entreprises Montcalm Gatineau Que 164,748 

Les Entreprises Duroc Inc Hull Que 249,878 

Les services d'entretien Laval Que 339,392 

London Floor Service Ltd London Ont 165,609 

Luc's Carpentry Winnipeg Man 1 17,136 

M P Building Cleaning Orleans Ont 841,737 

MSA Inc/Montenay Service Montreal Que 1 17,525 

MacDonald & Brisson Ottawa Ont 262,383 

Majestic Cleaning Toronto Ont 127,901 

Manitoba Hydro Winnipeg Man 1 87,559 

Maple Green (1982) Toronto Ont 104,969 

Master Nick Building Services Don Mills Ont 104,762 

Mathews Conveyor Co Port Hope Ont 105,486 

Modem Building Cleaning Ottawa Ont 1,712,492 

Montgomery Kone Elevator Co Toronto Ont 587,695 

Mosiac Chemical Corporation St Catharines Ont 565,029 

National Capital Commission Ottawa Ont 2,050,525 

National Trust Company Downsview Ont 2,002,527 

Nijjar Maintenance Mississauga Ont 179,765 

North Star Building Onawa Ont 134,460 

North York Maintenance Ltd Toronto Ont 1 ,407,420 

Northern Alberta Institute of Technology Edmonton Alta 106,048 

Olympia & York Development Ltd Toronto Ont 8,101,955 

Otis Canada Inc Halifax NS 186,861 

Otis Canada Inc Oakville Ont 4,1 10,025 

Otis Canada Inc Vancouver BC 163,009 

Ottawa Horticultural Services Orleans Ont 131,450 

Ottawa & District Association Gloucester Ont 193,564 

Oxford Building Cleaning Inc Winnipeg Man 193,204 

Pacific Building Maintenance Richmond BC 405,808 

Paradise Building Maintenance Ltd Vancouver BC 168,420 

Paragon Building Cleaners Nepean Ont 191,063 

Paul Pollack Personnel Ltd Ottawa Ont 142,699 

Peace Maintenance Inc Montreal Que 173,136 

Pluralis Consultants Mercier Que 169,700 

Poseidon Home Services Inc Laval Que 1 19,055 

Prime Building Maintenance Ltd Vancouver BC 307,887 

Professional Cleaners Ltd St John's Nfld 1 17,315 

Program Boiler & Machinery Scarborough Ont 169,940 

Public Works Canada: 

Edmonton Alta 327,872 

Halifax NS 290,229 

Montreal Que 236,905 

Ottawa Ont 41 1,625 

Vancouver BC 456,591 

Willowdale Ont 176,472 

Q C Maintenance Ltd Saskatoon Sask 143,236 

Reliable Window Cleaners Sudbury Ont 635,977 

Richard Cote Electric Ltd Ottawa Ont 296,246 

Royal Cleaners Nejiean Ont 205,146 

S P I Consultants Ottawa Ont 292,213 

Schindler Elevator Corp Ottawa Ont 291,977 

Service d'entretien Allied Montreal Que 266,395 

Service d'entretien Diplomate St-Leonard Que 236,016 

Service d'entretien Parbec Brossard Que 128,869 

Service Star Building Cleaning Ottawa Ont 663,422 

Services d'entretien Victoria Montreal Que 639,173 

Shanahan Research Assoc Vancouver BC 128,800 

Sharby's Construction Co Ltd Winnipeg Man 1 14,812 



PROFESSIONAL AND SPECIAL SERVICES 5 . 33 



PUBLIC ACCOUNTS, 1990-91 
PUBLIC ^NORK'^-Concluded 



Shell-Tair Maintenance Service St Catharines Ont 114,542 

Sheon Enterprises Inc Manotick Ont 3 14,780 

Simplex International Nepean Ont 146,970 

Solvanet Enr Beauport Que 157,593 

Staff 2000 Inc Laval Que 102,687 

STM Systems Corp Mississauga Ont 605,204 

Supply and Services Canada Hull Que 1,031,484 

Supply and Services Canada Ottawa Ont 937,263 

The 500 Selection Services Ltd Ottawa Ont 625,147 

The Effort Trust Company Hamilton Ont 101,980 

The Glenview Corp Gloucester Ont 298,614 

The Harlow Service Belleville Ont 102,725 

Tom Bolianus Electric Winnipeg Man 151,385 

Tom Bursey Cleaners Ltd Mount Peari Nfld 217,278 

Transport Saniben Inc Longueuil Que 134,627 

Treasury Board Canada Ottawa Ont 400,953 

Tricil Ltd Ottawa Ont 293,481 

V C 1 Controls Inc Nepean Ont 369,424 

Vandura Building Ltd Regina Sask 213,310 

Victoria Maintenance Services Montreal Que 783,508 

William Davis & Sons Ltd Vancouver BC 154,347 

York Air Conditioning Mississauga Ont 347,000 

Zenith Building Services Inc Ottawa Ont 328,218 

REAL PROPERTY PROGRAM $312,736,323 ' '' ; 

Accounting services $6,793 .' ;■ ii' ' 

Computer services (informatic) $366,789 

Engineering and architectural services $36,733,016 

Public Works Canada: 

Halifax NS 1,570,594 

Ottawa Ont 9,439,806 

Vancouver BC 25,013,172 

Willowdale Ont 478,321 

Health and welfare services $ 1 ,774 
Legal services $78 ■ ' ' '..'' 

Protection services $166 ' .. ' 

Scientific services $8,763 

Training and educational services — Public 
servants $542,566 

Currie-MacLean Inc Ottawa Ont 136,000 

Warren & Assoc Kanata Ont 1 18,800 

Other professional services $2,83 1 ,873 f ' > 

Andersen Consulting Ottawa Ont 212,475 

International Centre for Facilities Ottawa Ont 710,799 

Supply and Services Canada Hull Que 227,034 

Other services $272,244,505 

Public Works Canada: 

Halifax NS 15,555,952 

Montreal Que 30,432,502 

Ottawa Ont 146,530,633 

Vancouver BC 21,295,818 

Willowdale Ont 55,706,430 



SECRETARY OF STATE $66,213,958 

Department $45,097,286 

Accounting services $282,171 

Supply and Services Canada Ottawa Ont 271,120 

Computer services (informatic) $1,700,555 r ■ 

CGI Information Systems and Management Consultants 

Ottawa Ont 1 14,310 



$ 

Communications Canada-Ccrit Laval Que 100,000 

Digital Equipment of Canada Ottawa Ont 106,369 

DPG Systems Consultants Ltd Nepean Ont 1 15,021 

Industrielle-Services Techniques/Service des finances 

Montreal Que 161,344 

LGS Group Inc Ottawa Ont . . '. 120,608 

Silico Computer Systems Ltd Nepean Ont 21 1,376 

SNI Systems Network Inc Ottawa Ont 216,396 

Legal services $49,157 
Protection services $94,032 

Training and educational services — Public 
servants $939,535 

Desnoyers Racine Inc Hull Que 134,683 

Public Service Commission of Canada Ottawa Ont 196,798 

Other professional services $32,664,679 

Baudouin Marie-Christine Montreal Que 147,847 

Bennecon Limited Toronto Ont 140,000 

Cadieux Fabrice Toronto Ont 25 1 ,163 

Canacom Inc Montreal Que 279,171 

Canadian Translation and Interpretation Services 

Hull Que 101,312 

Cetadir Inc Hull Que 198,993 

CIGC Services-Conseils Ltee Ottawa Ont 1 13,928 

Consuhant en linguistique computationnelle Ltee 

Hull Que 174,340 

Cosmopole Communications Inc Montreal Que 1 1 5,3 1 2 

Craidig Ottawa Ont 1 30,674 

Didier Emmanuel Ottawa Ont 1 14,435 

Editext Nepean Ont 441,265 

Excelcom-Translex Ottawa Ont 1 15,488 

Generations Research Inc Toronto Ont 141,700 

Hatton Anne-Catherine Montreal Que 100,384 

H Burgers and Associates Ltd Ottawa Ont 208,524 

Ian Martin Associates Ltd Toronto Ont 313,268 

Jay Walsh Inc Ottawa Ont 187,599 

Juricom Montreal Que 184,824 

Les Traductions Devinat et Associes Ottawa Ont 163,106 

Les Traductions Metatext Translation Inc Ottawa Ont 199,676 

Les Traductions Tessier SCC Ottawa Ont 504,120 

Les Traductions Translex Jdr SCC Ottawa Ont 826,136 

Liberio & Lavergne Inc Westmont Que 108,346 

Lingua Traductions Longueuil Que 311,591 

Linguix Gatineau Que 208,199 

Oerlikon Aerospatiale Inc Saint- Jean-sur-Richelieu Que 101,970 

Osgoode Technical Translations Toronto Ont 128,135 

Roger Laissy & Associes Montreal Que 1 10,268 

Rubert Anne-Marie Ottawa Ont 1 13,387 

Societe Gamma Inc Ottawa Ont 664,492 

Sogestran Inc Ottawa Ont 1 83,755 

Syntagme Montreal Que 502,054 

Syntax Technical & Industrial Translators Kingston Ont 124,1 13 

Supply and Services Ottawa Ont 428,732 

Traduction Globe Inc Montreal Que 120,637 

Traduction Nevrem Enr Ottawa Ont 215,810 

Traductions ABS Montreal Que 143,503 

Traductions B & B 1978 Ltd Montreal Que 362,366 

Traductions de Villers-Cote Inc Trois-Rivieres Que 684,1 16 

Traductions Renaud et Angers Inc Neuville Que 140,286 

Traductions Scientifiques Ch-Kay Montreal Que 360,363 

Traductions Sigma Enr Ottawa Ont 1 30,098 

Traductions Ultra Inc Bromptonville Que 165,146 

Transcom Traductions Inc Ottawa Ont 1 ,080,347 

Transediting & Cie Ottawa Ont 130,101 

Translata Enr Cap-Rouge Que 173,659 

Other services $9,367,157 

Boyd Group of Companies Ottawa Ont 1 15,798 

National Capital Commission Ottawa Ont 125,000 

Portage Personnel Ltee Hull Que 164,524 

Privy Council Office Ottawa Ont 439,610 



5 . 34 PROFESSIONAL AND SPECIAL SERVICES 



SECRETARY OF ST ATE^-Concluded 

STM Systems Corporation Ottawa Ont 

Supply and Services Canada Ottawa Ont 

Canadian Centre for Management Development 

$3^82,718 

Computer services (informatic) $1 13,986 

Health and welfare services $141,634 

Protection services $146,487 

Pinkerton's of Canada Ltd Ottawa Ont 

Training and educational services — Public 
servants $1,695,837 

Alexandra Assoc Inc Ottawa Ont 

Les Conseillers en placements PEMP Inc Montreal Que 

Other professional services $279,357 

Phillips Group of Companies Ottawa Ont 

Other services $905,417 

Versabec Inc St-Laurent Que 

Ministry of State (Multiculturalism 
and Citizenship) $4,261,310 

Accounting services $75,690 
Computer services (informatic) $21,028 
Legal services $31,464 
Protection services $ 1 ,405 

Training and educational services — ^Public 
servants $108360 

Other professional services $1,874,689 

National Association of Japanese Canadians Wirmipeg Man . 

Other services $2,148,674 

CLA Personnel Hull Que 

Statistics Canada Ottawa Ont 

STM Systems Corporation Ottawa Ont 

Public Service Commission $12,848,367 

Accounting services $15,000 

Computer services (informatic) $ 1 26,867 

Health and welfare services $778 

Legal services $8,280 „ . ^ 

Protection services $327,376 

Pinkerton's of Canada Ltd Ottawa Ont 

Training and educational services — Public •. 

servants $8,557,247 

Department of Finance Fredericton NB 

Public Service Commission Ottawa Ont 

Other professional services $1,943,(X)2 

Other services $ 1 ,869,8 1 7 

Bradson Mercantile Inc Ottawa Ont 

Rejane Personnel Inc Hull Que 

Supply and Services Canada Ottawa Ont 

Social Sciences and Humanities Research Council 

$724,277 

Accounting services $1,660 ... 



PUBUC ACCOUNTS, 1990-91 



$ 

633,304 
620,047 



103,510 



202,473 
485,890 



124,000 



353,030 



405,247 

108,407 
255,125 
769,200 



134.603 



110,299 
396,534 



232,604 
107,833 
564,766 



Computer services (informatic) $5,675 
Protection services $23,206 

Training and educational services — Public 
servants $37,570 

Other professional services $ 1 52,075 

Other services $504,09 1 



SOLICITOR GENERAL $232,039,051 

Department $3,499,438 

Accounting services $21,270 

Computer services (informatic) $279,879 '-''■ 

Protection services $460,291 

Canadian Corps of Commissionaires Ottawa Ont 412,848 

Training and educational services — Public 
servants $208,680 

Other professional services $1,433,352 

Other services $1,095,966 

Barbara Personnel Inc Ottawa Ont 257,727 

Correctional Service $137,076^93 

Accounting services $170,611 

Computer services (informatic) $1,603,592 

CGI Information Systems Ottawa Ont 689,666 

Digital Equipment of Canada Ottawa Ont 156,177 

Supply and Services Canada Ottawa Ont 150,907 

Health and welfare services $62,850,022 

Agence sociale specialisee de Hull Hull Que 356,138 

All Care Heahh Services Belleville Ont 223,086 

Arid Group Home Thorold Ont 153,062 

BC Borstal Association Vancouver BC 219,933 

Bold Park Lodge Inc Hamilton Ont 170,606 

Brant Alcove Brantford Ont 195,427 

Bray Dr R Toronto Ont 1 19,360 

Brentwood Alcohol Recovery Home Windsor Ont 1 85,242 

Cannell House Inc Moncton NB 261,241 

Carrefour Nouveau Monde Montreal Que 1,028,815 

Clarke Institute of Psychiatry Toronto Ont 103,107 

Community Corrections of London London Ont 347,842 

Dimas Society Truro NS 206450 

Doermer Martens Johnson Winnipeg Man 109,477 

Edmison House Peterborough Ont 355,806 

Elizabeth Fry Society: 

Brampton Ont 120,901 

Hamilton Ont 137368 

Kingston Ont 336,967 

Toronto Ont 162,607 

Vancouver BC 150.545 

Emmanuel House St John's Nfld 130,474 

Exodus Link Corporation Toronto Ont 152,075 

Government of Nfld and Labrador 888,1 19 

Greater Victoria Hospital Society Victoria BC 130,646 

Hatfield Society Vancouver BC 247,000 

Health Services Center Winnipeg Man 101,253 

Hopital Cite de la Sante Vimont Que 402,193 

Hotel Dieu Hospital Chatham NB 289,235 

Hotel Dieu Hospital Kingston Ont 468,798 

House of Hope Ottawa Ont 319,802 

Howard House Association of Cape Breton Sydney NS 215,626 



PROFESSIONAL AND SPECIAL SERVICES 5 . 35 



PUBLIC ACCOUNTS, 1990-91 

SOLICITOR GENERXl^-Continued 



IT A 



lAF Biovac Inc Ville de Laval Que 104,980 

Integrated Behaviorial Systems Ltd Delta BC 125,834 

Institut Philippe Pinel Montreal Que 8,653,075 

John Howard Society: 

Halifax NS 126,384 

Montreal Que 337,965 

Oshawa Ont 1 15,386 

Ottawa Ont 315,007 

Saint John NB 277,898 

St John's Nfld 482,939 

Vancouver BC 478,229 

Victoria BC 230,795 

Joins-toi Granby Que 1 73,483 

Jouve Dr B Moncton NB 118,125 

Kingston General Hospital Kingston Ont 323,371 

La Societe St- Vincent de Paul Montreal Que 128,021 

Larch Half Way House of Sudbury Sudbury Ont 230,637 

Laren House Society Victoria BC 225,339 

Libby Society North Vancouver BC 244,471 

Maison Crossroads Montreal Que 456,626 

Maison de transition de Montreal Montreal Que 268,706 

Maison Jeunaide Inc Montreal Que 268,043 

Maison I'intervalle Montreal Que 621,186 

Maison Painchaud Quebec Que 272,220 

Maison Radisson Trois-Rivieres Que 181,445 

Moncton Hospital Moncton NB 218,300 

Native Clan Organization Inc Winnipeg Man 536,127 

New Hope Therapeutic Society Delta BC 249,282 

Newbury House Sudbury Ont 201,845 

Okanagan Halfway House Society Kelowna BC 252,910 

Pines Community Resource Centre Kenora Ont 132,502 

Placement De Personnel Quebec City Que 913,302 

Prince George Activators Society Prince George BC 274,7 1 1 

Prine George Native Prince George BC 136,036 

Programme Portage Relatif Montreal Que 123,364 

Province of: 

Alberta Edmonton Alta 2,559,937 

British Columbia Victoria BC 305,211 

Nova Scotia Halifax NS 162,878 

Ontario Toronto Ont 4,405,060 

Quebec Quebec City Que 3,526,239 

Residence Lafleur Inc Premont Que 264,770 

Rockstro Dr R F Sackville NS 108,675 

Salvation Army: 

Dartmouth NS 252,947 

Kingston Ont 113,784 

Moncton NB 224,864 

Montreal Que 195,875 

Saskatoon Sask 105,082 

St John's Nfld 188,362 

Toronto Ont 361,228 

Vancouver BC 199,537 

Victoria BC 282,129 

Winnipeg Man 260,661 

Service d'aide aux prisonniers Sherbrooke Que 588,375 

Societe Emmanuel Gregoire Inc Montreal Que 1,936,500 

St Leonards House: 

Bramalea Ont 406,153 

Halifax NS 210,1 17 

Hamilton Ont 1,118,183 

Toronto Ont 513,375 

Windsor Ont 306,770 

Seventh Step Society New Westminster BC 211 ,000 

St Mary's University Halifax NS 105,000 

St Norbert Foundation Man Inc St Norbert Man 178,403 

Thibault A Montreal Que 127,305 

Toronto House Toronto Ont 196,224 

Unite Domremy de Chicoutimi Chicoutimi Que 111,149 

United Church Halfway Homes Winnipeg Man 431,868 

University Hospital Vancouver BC 134,755 

Univerity of Alberta Hospital Edmonton Alta 131 ,874 

Upjohn Health Care Services Don Mills Ont 152,487 

Via Travail (Essor) Montreal Que 414,495 

W P Archibald Centre Concord Ont 492,506 

YMCA Montreal Que 298,339 



Legal services $147,468 

Protection services $2,923,921 

BC Corps of Commissionaires Vancouver BC 1 10,108 

Canadian Corps of Commissionaires: 

Calgary Alta 108,553 

Halifax NS 127,096 

Kingston Ont 462,893 

Montreal Que 591,430 

Ottawa Ont 293,21 1 

Saint John NB 443,642 

Toronto Ont 196,748 

Training and educational services — Non-public 
servants $15,231,782 

Allied Indian And Metis Society Vancouver BC 246,650 

CEFED Quebec City Que 467,095 

Camosun College Victoria BC 185,406 

Centre de formation d'evaluation Quebec City Que 499,105 

Control Data Canada Ltd Toronto Ont 107,417 

Drumheller Valley School Division No 62 Drumheller Alta . . . 402,707 

Excalibur Learning Center Kingston Ont 1 ,495,430 

Fraser Valley College Abbotsford BC 204,977 

Langley College of Trade and Commerce Langley BC 660,975 

Lavalin Formation Inc Montreal Que 1,337,415 

Memramcook Inst St Joseph NB 127,1 16 

NBCC Moncton Moncton NB 454,828 

NB Community College Chatham NB 460,61 8 

Native Clan Organization Inc Winnipeg Man 152,288 

Olds College Olds Alta 229,833 

Pro Soft Training Surrey BC 103,692 

Province of: 

New Brunswick Moncton NB 298,203 

Nova Scotia Halifax NS 495,120 

Quebec Quebec City Que 1 ,627,267 

Queen's University Kingston Ont 125,218 

Red Deer College Red Deer Alta 179,097 

Roach W R and Assoc Toronto Ont 170,938 

Saskatchewan Institute of Applied Science Saskatoon Sask .... 57 1 ,02 1 

Scott Paper International Inc New Glasgow NS 271,005 

Simon Fraser University Bumaby BC 782,540 

The Evergreen School Division 22 Gimli Man 157,496 

Universite de Montreal Montreal Que 100,275 

54895 Ontario Ltd Kingston Ont '. 1,059,45 1 

Training and educational services — Public - ■■ ^ 

servants $2,041,152 

Digital Equipment Ottawa Ont 104,038 

Memramcook Institute St Joseph NB 147,223 

Public Service Commission Ottawa Ont 3 15,167 

Other professional services $16,977,301 

ARA Consulting Group Inc Toronto Ont 137,861 

Coalition Support Services Halifax NS 192,667 

Evangelical Luthem Church Winnipeg Man 263,970 

Goss Gilroy and Assoc Ltd Ottawa Ont 132,650 

HDA Inc Reston Va USA 167,515 

Ian Martin Associates Ltd Toronto Ont 161,210 

John Howard Society St John's Nfld 128,1 13 

JSI Systems Engineering Ottawa Ont 211,667 

Price Waterhouse Associates Ottawa Ont 143,529 

Province of Alberta Edmonton Alta 2,891 ,878 

Pulvermacher Stevens and Assoc Ottawa Ont 195,348 

Queen's University Kingston Ont 459,678 

Supply and Services Canada Ottawa Ont 944,32 1 

The Pass Group Ottawa Ont 134,047 

University of Saskatchewan Saskatoon Sask 138,906 

United Baptist Convention Saint John NB 279,398 

Via Travail (OPEX) Montreal Que 144,863 

White Robert S Toronto Ont 193.284 

Other services $35,130,544 

Advance Agencies Ltd Airdrie Alta 122,882 

Barbara Personnel Inc Ottawa Ont 107,918 

Bradson Mercantile Inc Ottawa Ont 1 20,967 



5 . 36 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 



SOLICITOR GE'^ERkl^-Concluded 

% 

Bryker Data Systems Ltd Don Mills Ont 428,538 

Communications Canada Ottawa Ont 40 1 ,633 

Domco Food Services: 

Don Mills Ont 169,429 

Richmond BC 592,532 

Drumheller Native Consultants Drumheller Alta 127,912 

Encon Consulting Glenbumie Ont 108,265 

Gabriel Dumont Inst Regina Sask 132,772 

Government of NHd and Labrador St John's Nfld 1,156,951 

Government of Northwest Territories 

Yellowknife NWT 732,963 

ICL Services Vancouver BC 108,021 

Les Sables Foumel et Fils Inc Quebec Que 193,526 

Les services alimentaires Bourcherville Que 122,929 

Memramcook Inst St Joseph NB 105,252 

Network Personnel Inc Ottawa Ont 235,953 

OV Tech Inc Ste-Foy Que 226,183 

Placements Plus Kingston Ont 327,772 

Perma Temp Personnel Ottawa Ont 349,726 

Poundmaker Lodge Edmonton Alta 109,707 

Province of: 

Alberta Edmonton Alta 5,660,508 

British Columbia Victoria BC 1,997,445 

Manitoba Winnipeg Man 332,879 

Ontario Toronto Ont 2,296,557 

Quebec Quebec City Que 1,397,548 

Saskatchewan Regina Sask 3,514,314 

Richard Berube Inc Port-Cartier Que 148,800 

SPI Consultants Ottawa Ont 291,437 

Salestech Marketing Inc Scarborough Ont 177,180 

Services d'entretien R Hudon Inc Port-Cartier Que 455,564 

Supply and Services Canada Ottawa Ont 5,374,807 

Valley Stenographic Abbottsford BC 142,754 

Wyse L J Assoc Victoria BC 113,757 

National Parole Board 

$631,972 , , 

Legal services $ 1 2,983 
Protection services $82,206 

Training and educational services — Public 
servants $44,467 

Other professional services $379,965 

Other services $1 12,351 . 

Royal Canadian Mounted Police $89,343,146 • -^ ' 

Accounting services $175,871 

Collection agency services $285 

Computer services (informatic) $82,020 . ; 

Engineering and architectural services $34,615 

Health and welfare services $20,008,864 

Blue Cross Moncton NB 166,725 

Great West Life Winnipeg Man 5,787,502 

National Defence Medical Centre Ottawa Ont 415,225 

University of Alberta Hospital Edmonton Alta 298,21 1 

Legal services $1,406,106 

Daniel Brunet Ottawa Ont 140,522 

Protection services $23,904,827 

BC Corps of Commissionaires Vancouver BC 1,625,449 

Bums International Security Ottawa Ont 309,398 

Canadian Corps of Commissionaires Ottawa Ont 16,213,670 

Corps canadien des commissionnaires Montreal Que 5,625,880 

Twilite Security Yellowknife NWT 121,438 



Scientific services $235,950 f»' a? <\'"- i? < ♦i- 

Training and educational services — Non-public ■,,»,■ 

servants $1,286,531 

SHL Systemhouse Ottawa Ont 111,045 

Training and educational services — Public 
servants $1,822,993 

Training and Development Canada Ottawa Ont 194,700 

Other professional services $855,644 

Canadian Security Intelligence Service Ottawa Ont 569,324 

Other services $39,529,440 

A-1 Bailiff Services Ltd Nepean Ont 105,500 

Associated Building Maintenance Winnipeg Man 151,515 

Bank of Canada Ottawa Ont 548,268 

George Bolton (1983) Ltd Ottawa Ont 108,083 

Campus Productions Ltd Ottawa Ont 148,027 

Comnetix Computer Systems Mississauga Ont 281,734 

Communaute urbaine de Montreal Que 104,542 

Dare Personnel Onawa Ont 147,885 

Dun and Badstreet Software Toronto Ont 138,128 

Charles Higgerty Ottawa Ont 228,441 

MP Building Cleaning Orieans Ont 282,799 

MPB Technologies Inc Dorval Que 1 13,872 

Prime Building Maintenance Vancouver BC 181,752 

Prologic Systems Ottawa Ont 126,033 

Province of: 

Alberta Edmonton Alta 465,257 

British Columbia Victoria BC 274,652 

Manitoba Winnipeg Man 1 87,896 

Nova Scotia Halifax NS 158,000 

Ontario Toronto Ont 946,047 

Quebec Quebec Que 370,000 

Public Works Canada Ottawa Ont 1,554,849 

Quantum Information Resources Ottawa Ont 148,886 

Raymond Chabot-Martin Pare Cie Montreal Que 548,5 19 

STM Systems Corp Ottawa Ont 1 16,624 

Sani-Building Maintenance Edmonton Alta 1 10,285 

Sheon Enterprises Osgoode Ont 181,725 

Software Kinetics Ltd Stittsville Ont 516,423 

Royal Canadian Mounted Police External 
Review Committee $256,883 

Legal services $23,408 
Protection services $33,708 

Training and educational services — Public 
servants $8,234 

Other professional services $129,324 , 

Other services $62,209 

Royal Canadian Mounted Police Public 

Complaints Commission $1,231,219 v. 

Computer services (informatic) $59,591 
Legal services $583,179 
Protection services $99,932 

Training and educational services — Public 
servants $13,817 

Other professional services $250,301 ''^'^ ' 

Other services $224,399 :*,j 



PROFESSIONAL AND SPECIAL SERVICES 5 . 37 



PUBLIC ACCOUNTS, 1990-91 



SUPPLY AND 
SERVICES $129,666,997 



■^'^'v/t < '.'''.• ^ ■- J A' 



Department $129,666,997 ^ 

Accounting services $13,854,703 

Supply and Services Canada Hull Que 3,978,979 

Collection agency services $264 

Computer services (informatic) $823,826 . . 

Engineering and architectural services $1,839,563 

Laboratoire de Beton Ltee Montreal Que 214,91 1 

Peel Assessment Workshop Mississauga Ont 172,153 

Robert W Byron Ottawa Ont 103,832 

Seimac Swire House Limited Darmouth NS 25 1 ,548 

Legal services $1,745,315 . ' 

Fillmore and Riley Winnipeg Man 1 27,95 1 

Protection services $2,129,917 

Canadian Corp of Commissionaires: 

St John NB 123,239 

Ottawa Ont 1,003,250 

Ste-Foy Que 745,121 

National Protective Service Ottawa Ont 208,860 

Scientific services $1,051,280 

Training and educational services — Non-public 
servants $1,474,443 

Lemmex & Associates Ltd Ottawa Ont 233,612 

Parisien Grou Lasalle Ville St-Laurent Que 1 17,494 

Training and educational services — Public 

servants $2,856,043 : 

Financial Management Institute Ottawa Ont 1 39,84 1 

Public Service Commission Ottawa Ont 529,804 

Other professional services $24,492,992 

Andersen Consulting Ottawa Ont 223,278 

Deloitte & Touche Management Ottawa Ont 834,670 

Progestic Consultants Inc Ottawa Ont 1 1 1,860 

Quadrum Consultants Inc Ottawa Ont 206,294 

Supply and Services Canada Hull Que 2,48 1 ,440 

Synergem Mgmt Inc Ottawa Ont 498,358 

V K Computer System Inc Ottawa Ont 454,43 1 

Other services $79,398,651 

ACF Communications Ltd Ottawa Ont 331 ,883 

ACME Signalisation Montreal Que 841,893 

ACME Signalisation Ottawa Ont 6,133,029 

AJJA Information Technology Ottawa Ont 333,685 

A PG Analyse Programmation Montreal Que 156,022 

African Journey Limited Toronto Ont 267,500 

Agence de placement Louise Inc Hull Que 206,703 

Agincourt Productions Richmond Hill Ont 277,969 

Barbara Personnel Inc Hull Que 3 14,801 

Berger & Associates Canada Ottawa Ont 974,775 

Bomi Videotape Productions Nepean Ont 156,532 

Boyd Moving & Storage Ltd Ottawa Ont 284,666 

Bradson Mercantile (1983) A/T Ottawa Ont 339,958 

Brant Computer Services Ltd Ottawa Ont 137,437 

Breakthrough Films Toronto Ont 287,889 

Bruntouch Entertainment Group Chester NS 143,448 

Business Rescue Associates Ltd Ottawa Ont 174,234 

Carleton Productions Inc Ottawa Ont 1,212,113 

Champlain Productions Inc Montreal Que 127,555 

Charlton & Gobuyan Design Ottawa Ont 125,989 

Cinelume Productions Ltd Montreal Que 199,362 

Corel Systems Corp Ottawa Ont 190,237 

Corvideocom Ltd Ottawa Ont 148,185 

CTMG Canadian Technolgy Ottawa Ont 140,415 

D E Systems Ltd Ottawa Ont 102,132 

Decima Research Ottawa Ont 135,156 

Deloitte & Touche Ottawa Ont 291,784 



$ 

Digital Video Services Ottawa Ont 109,045 

Dorje Systems Group Inc Ottawa Ont 1 38,954 

DPG Systems Consultants Ltd Nepean Ont 201 ,302 

DSS Canada Communication Group Hull Que 332,756 

Edge Management Services Inc Edmonton Alta 207,666 

Est Evolutions Systems Inc Ottawa Ont 263,607 

Fedor-Expositions Inc Montreal Que 1 16,651 

Fifth Dimention Cad/Cam Ottawa Ont 715,053 

Financial Operations (EA) Ottawa Ont 1,142,368 

GBC Canada Inc Don Mills Ont 202,750 

Gemn Graphics Gloucester Ont 531 ,300 

Helix Management Consulting Orleans Ont 294,952 

Hexagon Computer Systems Inc Gloucester Ont 63 1 ,587 

Hyde Parks Film Productions Toronto Ont 165,295 

Image Projection Nepean Ont 140,339 

Imax Systems Corp Toronto Ont 936,755 

Independent Communications London England 175,000 

Indigo Software Ltd Ottawa Ont 1 22,665 

Intercom Films Ltd Toronto Ont 169,538 

Intergraph Canada Ltd Ottawa Ont 472,635 

Iota Consulting Ltd Nepean Ont 219,695 

J P L Productions Inc Montreal Que 1 37,754 

KLA Visual Productions Ottawa Ont 217,552 

L G Expositions Hull Que 399,854 

LGS Group Inc Ottawa Ont 253,528 

Lambert Multimedia Inc Montreal Que 204,157 

Les Freres Proulx Brothers Inc Ottawa Ont 235,203 

Les Productions Comment Ca Va? Montreal Que 215,000 

Les Productions Impex Montreal Que 120,734 

Les Productions R Charbonneau Ottawa Ont 334,073 

Les Productions Soa Ltee Montreal Que 362,707 

Linktek Corporation Ottawa Ont 196,520 

LRS Trimark Ltd Ottawa Ont 357,286 

M & M Film Productions Ltd Toronto Ont 1 12,000 

Macdonald & Brisson Personnel Ottawa Ont 120,931 

Mantle and Overall Nepean Ont 208,785 

Matrix Exhibits Brentwood In USA 1 1 1.588 

Merriam Productions Ltd Ottawa Ont 240,909 

Midahbec Inc Aylmer Que 108,359 

NCR Canada Ltd Streetsville Ont 146,914 

National Film Board of Canada Montreal Que 641,217 

Omni Film Productions Ltd Vancouver BC 148,830 

Omnifacts Research Ltd St John's Nfid 261,025 

Optima Photographic Inc Hull Que 100,044 

Pacific National Leasing Toronto Ont 6,623,834 

Pastiche Productions Ltd Victoria BC 169,418 

Pierre Gadbois Productions Inc Ste-Cecile de Masham Que ... 206,199 

Pixart Montreal Que 481,721 

Polmac Communications Inc Regina Sask 198,139 

Production du Verseau Montreal Que 1 86,32 1 

Productions SDA Ltee Ottawa Ont 151,157 

Quantum Information Resources Ottawa Ont 190,907 

R Charbonneau Productions Inc Ottawa Ont 246,790 

Radio Quebec Montreal Que 104,000 

Robertson Rozenhart Inc Vancouver BC 171,813 

Rogers Cable TV Ltd Toronto Ont 274,785 

Scott Films Ltd Ottawa Ont 124,307 

Senderlea Communications Inc Ottawa Ont 151,633 

Shane Lunny Productions Inc Markham Ont 322,772 

SHL Systemhouse Inc Ottawa Ont 245,384 

Silico Computer Systems Ltd Nepean Ont 117,921 

Societe Radio-Canada Montreal Que 320,000 

Sonolab Inc Montreal Que 1 29,654 

Sound Venture Productions Ottawa Ont 145,67 1 

Spectralite 70 Ltd Trois-Rivieres Que 1 18,357 

SPS Sharon Professional Services Ottawa Ont 191,677 

SRI Strategic Resources Inc Ottawa Ont 146.120 

STM Systems Corp Ottawa Ont 2,200,254 

Supply and Services Canada Hull Que 7,998,283 

Tele-Vision Montreal Que 200,000 

Terry Cochrane Image Nepean Ont 727,557 



5 . 38 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 



SUPPLY AND SERWCES— Concluded 

$ 

The Devon Group Ltd Otuwa Ont 300.058 

The Image Works Alberta Inc Edmonton Alta 137,401 

The Job Farm Ottawa Ont 740,999 

Thurgur Powell Associates Ottawa Ont 240,666 

Tier One Communications Inc Markham Ont 277,113 

Tinsel Media Productions Ltd Edmonton Alta 216,851 

Topek Productions Inc Ottawa Ont 146,770 

Veritaaq Technology House Ottawa Ont 184,363 

Visionex Inc St-Laurent Que 134,886 

Westbridge Computer Corp Ottawa Ont 103,416 

Why Not Productions Inc Toronto Ont 170,890 

Yaletown Productions Inc Vancouver BC 331,213 

Yorkville Press Co Ltd Scarborough Ont 101,780 

1st Satellite Communications Ottawa Ont 123,951 



TRANSPORT $411,374,569 
Department $409,019,066 

Accounting services $ $333,511 

Supply and Services Canada Hull Que 154,586 

Collection agency services $14,931 

Computer services (informatic) $13,408,388 

Andersen Consulting Ltd Onawa Ont 125,000 

AQR Management Services Inc Gloucester Ont 738,688 

Atkinson Tremblay & Associates Ottawa Ont 215,884 

Canadian Informatics Corporation Ottawa Ont 125,125 

CGI Information Systems & Management Consultants Inc 

Ottawa Ont 100,1 10 

Comgate Engineering Ltd Ottawa Ont 219,677 

Coredal Staynor Consulting Kanata Ont 304,809 

Datacap Ltd Ottawa Ont 200,805 

DI Associates Ltd Mississauga Ont 146,085 

DMR & Associates Inc Ottawa Ont 1 1 1,575 

IOTA Consulting Ltd Ottawa Ont 884,333 

LGS Data Processing Consultants Inc Ottawa Ont 191,617 

Northey Smith and Associates Nepean Ont 367,833 

Oracle Corporation Canada Inc Ottawa Ont 183,016 

Peter V Pettengell & Associates Inc Gloucester Ont 21 1,650 

Progestic Consultants Inc Ottawa Ont 140,680 

Prologic Systems Ltd Ottawa Ont 104,623 

Quantum Management Services Ltd Ottawa Ont 578,958 

S & S Software Ltd Ottawa Ont 506,120 

SHL Systemhouse Inc Onawa Ont 1,155,296 

Silico Computer Systems Ltd Nepean Ont 574,877 

STM Systems Corporation Ottawa Ont 2,319,582 

Visual Computing Group Inc Kanata Ont 163,263 

Engineering and architectural services $122,470,161 

Energy, Mines and Resources Canada Ottawa Ont 1 11,000 

Fleet Technology Ltd Kanata Ont 398.753 

Horton & Ball Walter Fedy and Associates Ltd Toronto Ont . . 183,210 

Micronar Ltd Ottawa Ont 108.475 

National Research Council Ottawa Ont 130.172 

Oracle Telecomputing Inc Ottawa Ont 375,460 

Photosur Geomat Inc Montreal Que 409,1 18 

Public Works Canada Ottawa Ont 1 14,579,235 

Supply and Services Canada Hull Que 265,684 

Transtech Marine Systems Co Ltd Islington Ont 174.200 

Westland Aerostructures Ltd Isles of Wight England 1 13.400 

Health and welfare services $ 1 ,386,243 

Legal services $ 1 ,2 1 0,835 << 

Mikkelborg Broz Wills & Fryer Seattle Washington DC USA . 249,229 

Ross Hooley Barristers & Solicitors Charlottetown PEI 102.133 

Protection services $14,256,460 

Agence de securite et d'investigation Ltee Montreal Que 158,245 

BC Corps of Commissionaires Vancouver BC 737.253 



$ 

Canadian Corps of Commissionaires Ottawa Ont 8.532.536 

City of Calgary Calgary Alta 1 ,932,798 

Garda Security Ltd Montreal Que 104,586 

Intelicom Ltd Edmonton Alta 1 76,8 1 5 

Metropol Security Ltd Winnipeg Man 743,627 

National Protective Service Ottawa Ont 339,861 

Pacific Building Maintenance Ltd Edmonton Alta 182,873 

Public Works Canada Ottawa Ont 1 25,473 

Scientific services $748,598 

Canadian Standards Association Rexdale Ont 184352 

Training and educational services — Non-public 
servants $329,438 

Training and educational services — Public 
servants $7,874,357 

Air Canada Ltd Winnipeg Man 164,874 

Berlitz Language Center of Canada Ltd Ottawa Ont 145,919 

Canadian Airiines International Ltd Vancouver BC 320,545 

Crosby Associates International Inc Winter Park Fla USA 194,916 

Flight Safety International Flushing NY NY USA 917,372 

Intair Ottawa Ont 193,445 

Public Service Commission of Canada Onawa Ont 74 1 ,345 

Other professional services $97,037,347 

ADGA Ltd Ottawa Ont 117,510 

Aerodat Ltd Mississauga Ont 355,427 

Amo Keinonen Arctic Consultants Inc Calgary Alta 446,503 

Array System Computing Inc Downsview Ont 359,069 

Atlantic Research Canada Inc Nepean Ont 1 14,866 

Atmospheric Environment Services Toronto Ont 130,000 

Aviation Planning Services Ltd Ottawa Ont 359,530 

BC Corps of Commissionaires Vancouver BC 1 86.599 

Beauchemin Beaton Lapointe Inc Montreal Que 151,106 

Biokinetics & Associates Ltd Ottawa Ont 223,588 

Boeing Canada De Havilland Division Downsview Ont 523,202 

Bolton Bamett Consulting Inc Ottawa Ont 1 15,039 

Bombardier Inc Montreal Que 334,159 

Borec Management & Technical Services Ottawa Ont 187,378 

British Columbia Transit Vancouver BC 286,329 

Burson Marsteller Ltd Toronto Ont 100,045 

C & C Pavement Inc Toronto Ont 1 19,200 

CAE Electronics St-Laurent Que 265,907 

CAL Corporation Ottawa Ont 101,086 

Canada Coach Lines Mount Hope Ont 100,000 

Canada Ports Corporation Ottawa Ont 147,705 

Canadian Automobile Association Ottawa Ont 1 19.514 

Canadian Corps of Commissionaires Toronto Ont 1 ,969,158 

Canadian Gas Association Mississauga Ont 302,000 

Canadian Institute of Guided Group Transport Kingston Ont . . 1 20,60 1 

Canadian Urban Transit Assoc Toronto Ont 216,500 

Canartic Shipping Co Ltd Ottawa Ont 1 ,527,738 

Cankor Holdings Co Ltd Toronto Ont 1 33,523 

Cie Tech Brossard Que 136,798 

City of Mississauga Mississauga Ont 434,707 

Colt Engineering Corporation Edmonton Alta 103.962 

Communications Canada Ottawa Ont 1 28,363 

Compengserv Ltd Ottawa Ont 297,837 

Concordia University Montreal Que 218,179 

Coopers and Lybrand Consulting Group Ottawa Ont 391,189 

CPAD Holdings Ltd Nepean Ltd 314,633 

CRIM Montreal Que 426,181 

Dames & Moore Inc Vancouver BC 253.269 

Delcan Corporation Toronto Ont Ill ,072 

Deloitte & Touche Inc Winnipeg Man 260,026 

Department of Indian & Northern Affairs 

Onawa Ont 237,000 

Department of Communications Onawa Ont 596.214 

DMR Group Inc Ottawa Ont 307.614 

Dunlop-Beaufort Canada Ltd Richmond BC 1 16,691 

Dupont Desmeules & Associates Inc Montreal Que 161.450 

Energy Mines and Resources Canada Ottawa Ont 162.496 

Environment Canada Ottawa Ont 636.530 



PROFESSIONAL AND SPECIAL SERVICES 5 . 39 



PUBLIC ACCOUNTS, 1990-91 



TRANSPORT— Continued 

% 

Ernst and Young Consulting Ltd Toronto Ont 979,205 

ESSA Ltd Vancouver BC 1 '6,223 

Fisheries and Oceans Ottawa Ont 245,000 

Fleet Technology Ltd Kanata Ont 721,452 

Forest Engineering Research Institute Pointe-Claire Que 250,493 

Gastops Ltd Gloucester Ont 156,1 10 

German & Milne Inc Ottawa Ont 422,214 

Giffels Associates Ltd Ottawa Ont 155,550 

Gignac Hollingsworth and Associates Inc Montreal Que 164,461 

Government of Northwest Territories 

Yellowknife NWT 1,340,401 

GSM Design St-Laurent Que 125,000 

Hall and Sloat Ottawa Ont 192,135 

Harris Miller Inc Toronto Ont 210,659 

Hickling Partners Ltd Toronto Ont 103,343 

Hydro Quebec Inc Montreal Que 1 16,795 

IB! Group Toronto Ont 221 ,757 

Imperial Oil Ltd Samia Ont 163,460 

Instrumar Ltd St John's Nfld 278,423 

Istec Inc Hamilton Ont 440,346 

James F Hickling Management Consultants Ltd Onawa Ont .. 471,148 

Kadtec Systems Ltd Vancouver BC 185,220 

LGS Group Inc Ottawa Ont 174,380 

Ludgate & Nguyen Inc Montreal Que 169,665 

MacFarlane Peacock Ltd Vancouver BC 202,833 

MacLaren Plansearch Ltd Halifax NS 616,585 

Martin Marietta Canada Ltd Ottawa Ont 12,989,092 

Melville Shipping Ltd Ottawa Ont 558,1 15 

Memorial University Newfoundland St John's Nfld 102,687 

National Research Council Ottawa Ont 966,956 

Nordco Limited St John's Nfld 422,532 

Norecol Environment Consultants Vancouver BC 107,788 

Noriand Science & Engineering Ltd Ottawa Ont 131,770 

Norr Airport Planning Associations Ltd Toronto Ont 123,700 

Offshore Systems Ltd North Vancouver BC 367,997 

Ortech International Mississauga Ont 512,921 

Ottawa YM-YWCA Ottawa Ont 201,825 

Peat Marwick & Partners Management Consultants 

Montreal Que 351,361 

Price Waterhouse Ltd Ottawa Ont 1 10,8 14 

Prince Rupert Water Taxi Ltd Prince Rupert BC 150,141 

Public Works Canada Ottawa Ont 9,853,68 1 

Qualserv Ltd Nepean Ont 713,860 

Queen's University Kingston Ont 150,421 

Raymond Chabot Martin Pare Montreal Que 146,779 

Raytheon Canada Ltd Waterloo Ont 1 ,493,896 

S L Ross Environment Research Ottawa Ont 140,278 

S & S Software Ltd Ottawa Ont 124,760 

Seimac Ltd Bedford NS 133,626 

Senstar Corporation Kanata Ont 293,227 

Software Kinetics Ltd Stittsville Ont 104,292 

Spar Aerospace Ltd Halifax NS 677,881 

Status Electrical Corporation Abbotsford BC 730,263 

Stewart Weir Land Data Inc Edmonton Alta 1 10,960 

Supply and Services Canada Hull Que 3,634,174 

Sypher Mueller International Inc Ottawa Ont 1,027,628 

Telecite Inc Montreal Que 145,000 

TES Limited Ottawa Ont 435,095 

The Cats Group Brampton Ont 1 13,605 

The Pass Group Ottawa Ont 100,447 

Thermotech Engineering Kingston Ont 230,065 

Thompson-Hickling Aviation Inc Ottawa Ont 2,07 1 ,687 

Tradewind Scientific Ltd Vancouver BC 220,903 

Transmode Consultants Inc Toronto Ont 426,905 

Transportation Association of Canada Ottawa Ont 172,972 

Transport Canada Ottawa Ont 453,545 

University of Ottawa Ottawa Ont 278,432 

UTDC Inc Kingston Ont 126,280 

Virtual Prototypes Inc Ottawa Ont 470,742 

VMS Technology Inc Ottawa Ont 150,218 

World Weatherwatch Toronto Ont 1 82,260 

WR Davis Engineering Ltd Otuwa Ont 199,928 



$ 

Other services $149,948,797 

ADGA Ltd Ottawa Ont .*.-.. 773,375 

AIM Technical Services Ottawa Ont 173,698 

Allied Maintenance Services Ltd Dartmouth NS 319,504 

Arthur R Nolter Development Ltd Halifax NS 300,469 

Atlantic Building Cleaning Ltd Halifax NS 437,143 

Atmospheric Environment Downsview Ont 14,346,000 

Barbara Personnel Inc Ottawa Ont 429,827 

BC Corps of Commissionaires Vancouver BC 1 15,346 

Bee Clean Ltd Winnipeg Man 192,976 

Black and Mac Donald Ltd Winnipeg Man 1,1 39,567 

Bradford Building Services Co Ltd Vancouver BC 809,532 

Bradson Personnel Services Inc Ottawa Ont 1 ,034,254 

B Geriach & Son Entreprises Inc Mississauga Ont 403,688 

Camp Systems of Canada Ltd Ottawa Ont 129,214 

Canadian Corps of Commissionaires Ottawa Ont 559,174 

Capital City Maintenace Ltd Toronto Ont 746.057 

Car Park Management Services Ltd Toronto Ont 161,339 

Chatterson Building Cleaning Ltd Winnipeg Man 137,142 

Cipolla's Services Ltd Toronto Ont 127,073 

City of North Battleford North Banleford Sask 135,000 

Civil Aviation Authority Aviation House Edinburgh 

Scotland 195,750 

Concorde Maintenance Ltd Calgary Alta 880,887 

Contempro Services Inc Ottawa Ont 106,783 

Cornwall Linen Service Inc Cornwall Ont 153,790 

Corporation of Township of Golden Balmerton Ont 241,331 

Cristimont Inc Montreal Que 1.478,021 

Department of Communications Ottawa Ont 1 ,384,003 

Department of National Defence Ottawa Ont 59 1 ,046 

DI Associates Ltd Mississauga Ont 313,165 

Digital Equipment of Canada Ltd Kanata Ont 1 35,404 

Double MM Janitorial Services Ltd Toronto Ont 151,913 

Dynamic Maintenance Ltd Vancouver BC 778,793 

Eastmain Band Council Eastmain Que 149,401 

Echo Bay Mines Ltd Edmonton Alta 159.252 

Ecole Polytechnique de Montreal Montreal Que 260,075 

Environment Canada Ottawa Ont 10,823,349 

Exocom Systems Corporation Ottawa Ont 145,15 1 

Federated Building Maintenance Ltd Toronto Ont 101,857 

Fred H Ross & Associates Ltd Yellowknife NWT 596,943 

G & M Enterprises St John's Nfld 31 1,374 

Gazzola Paving Ltd Concorde Ont 454,402 

Glen Shields Landscape & Maintenance Ltd Toronto Ont 190,075 

Gordon A MacEachem Ltd Winnipeg Man 106,159 

Government of Northwest Territories 

Yellowknife NWT 877,293 

Government of the Yukon Whitehorse YT 811 ,797 

Groupe Admari Inc Montreal Que 255,047 

Harrington Personnel Ottawa Ont '81 ,778 

Integ Management and Support Services Ltd Winnipeg Man . . 492.952 

Jani King Ltd St John's Nfld 517,739 

Jean Foumier Inc Montreal Que 218,682 

Johnson Controls Ltd Calgary Alta 137,580 

Kelly Services Ltd Toronto Ont 357.518 

La Societe Sogsabec Ltee St-Laurent Que 1 .300.402 

Laidlaw Waste Systems Ltd Montreal Que 359.035 

Lands Company Canada Mirabel Que 1.497.400 

Laurier Electric Ltd Cornwall Ont 304.420 

Ligue de Taxis Inc Montreal Que 102,367 

Macaulay Trucking Ltd Vancouver BC 473,899 

Marriott Canadian Management Ltd Winnipeg Man 168,677 

McGill University Montreal Que 193,480 

Modem Building Cleaning Ltd St John's NOd 196,941 

Monselet Construction and Equipment Ltee Montreal Que 533,288 

Narwhal Frontec Arctic Services Ltd Winnipeg Man 3,388,443 

Network Inc Ottawa Ont 185.092 

Northwest Regional Airport St Leonard NB 350,000 

Office Assistance Canada Ltd Vancouver BC 1 5 1 ,953 

Oxford Building Maintenance Co Ltd Winnipeg Man 465,640 

Pacific Building Maintenance Ltd Richmond BC 8,045,809 

Peace Maintenance Ltd Montreal Que 715,683 



5 . 40 PROFESSIONAL AND SPECIAL SERVICES 



PUBLIC ACCOUNTS, 1990-91 



TRANSPORT— Concluded 



^*t.*»»l 



$ 

Penetang Midland Coach Lines Inc Midland Ont 340,758 

Percy Pyper Ltd Greely Ont 160,730 

Personal Etcetera Ottawa Ont 295,943 

Pickell Airport Services Inc Winnipeg Man 189,040 

Plomberie Femand Cyr Inc Montreal Que 191,790 

Pollack Personnel Ltd Ottawa Ont 233,094 

Progressive Building Maintenance Ltd Richmond BC 104,137 

Prologic Systems Ltd Ottawa Ont 289,362 

Public Works Canada Ottawa Ont 10,347,935 

Quantum Management Services Ltd Ottawa Ont 888,268 

Reuterfile Ltd Toronto Ont 185,58 1 

Rokelis Ltd Halifax NS 301,893 

Rose Building Maintenance Ltd St Albert Sask 681,880 

Ryerson Polytechnical Institute Toronto Ont 280,847 

Sani Mobile Inc Montreal Que Ill ,284 

Scottsdale Aviation Inc Toronto Ont 604,620 

Service Star Building Cleaning Inc Ottawa Ont 901,074 

Statistics Canada Ottawa Ont 673,169 

Stewart Weir Land Data Inc Edmonton Alta 106,707 

STM Systems Corporation Ottawa Ont 192,341 

Supply and Services Canada Hull Que 14,304,256 

Sydney Millwork Ltd Sydney NS 367,264 

Systemes sur mesure PB Inc Montreal Que 169,63 1 

Technical University of Nova Scotia Halifax NS 227,246 

Tecksol Inc Ste-Foy Que 1,560,741 

TES Contract Services Inc Toronto Ont 251,237 

The 500 Selection Services Ottawa Ont 217,573 

The Guarantee Co Ltd Willowdale Ont 124,342 

The Personnel Department Ottawa Ont 300,192 

Transport Canada Ottawa Ont 17,590,637 

University of: 

British Columbia Vancouver BC 245,935 

Calgary Calgary Alta 242,937 

Manitoba Winnipeg Man 160,349 

New Brunswick Fredericton NB 258,702 

Saskatchewan Saskatoon Sask 140,158 

Western Ontario London Ont 187,1 17 

Victor Temporary Services Ottawa Ont 285,501 

Victorian Order of Nurses Ottawa Ont 103,247 

Volker Stevin Contracting Ltd Edmonton Alta 223,610 

Wakshinsky Bros Ltd Winnipeg Man 100,549 

Waskaganish Band Council Waskaganish Que 155,822 

Wemindji Band Council Wemindji Que 149,503 

Y & R Paquette Inc St-Jerome Que 1,076,478 

Yaka Inc Montreal Que 168,333 

Yeoman Security Services Ltd Toronto Ont 171,635 

Civil Aviation Tribunal $129,391 

Computer services (informatic) $1,495 

Legal services $28, 1 36 i>'-5 tt'^j 

Training and educational services — Public 

servants $200 • ' -^'ivKj-k 



Other professional services $86,302 . , 

Other services $13,258 ''■-'- 

Grain Transportation Agency Administrator 
$287,269 

Accounting services $8,323 

Computer services (informatic) $12,294 

Engineering and architectural services $26,594 

Legal services $29,595 

Training and educational services — Public 
servants $20,576 

Other professional services $ 1 04, 1 86 



.A 



316,600 
250.000 



Other services $85,701 

National Transportation Agency $1,938,843 

Computer services (informatic) $190,120 
Legal services $27,692 
Protection services $61,446 

Training and educational services — Non-public 
servants $50 

Training and educational services — Public 
servants $349,647 

Other professional services $348,584 

Other services $961,304 

Government of Canada — Statistics Canada Ottawa Ont . 
Government of Canada — ^Transport Canada Ottawa Ont 

TREASURY BOARD $11,103,303 



Secretariat $9,287,444 

CENTRAL ADMINISTRATION OF THE PUBLIC 
SERVICE PROGRAM $9,270,063 

Legal services $46,077 

Computer services (informatic) $213,137 

Training and educational services — Public 
servants $308,174 

Other professional services $5,057,094 

Atkinson Tremblay & Associates Ottawa Ont 193,385 

Public Works Canada Ottawa Ont 1,283,609 

Statistics Canada Ottawa Ont 731,955 

Supply and Services/ Government Consulting 

Group Ottawa Ont 976,855 

Other services $3,645,581 

Barbara Personnel Inc Ottawa Ont 165,864 

Harrington Marketing Ltd Ottawa Ont 103,993 

Supply and Services/PAC Ottawa Ont 2,363,290 

TEMPORARY ASSIGNMENTS PROGRAM $17,381 

Training and educational services — Public 
servants $2,240 

Other professional services $15,105 

Other services $36 

Comptroller General $1,815,859 T 

Computer services (informatic) $29,5 1 1 

Training and educational services — Public 
servants $142,349 

Other professional services $1,078,037 

Peat Marwick Thome - KPMG Toronto Ont 124.210 

Price Waterhouse Management Co Toronto Ont 1 15.232 

SSC/ Government Consulting Group Ottawa Ont 146,235 

Other services $565,962 



PROFESSIONAL AND SPECIAL SERVICES 5 . 41 



PUBLIC ACCOUNTS, 1990-91 

VETERANS AFFAIRS $206,289,299 



rirri^ 



Department $206,289,299 



VETERANS AFFAIRS PROGRAM $206,162,945 j ,, 

Accounting services $126,386 

Computer services (informatic) $894,450 

DMR Group Inc Halifax NS 

On Line Support Inc Charlottetown PEI 

Synerlogic Halifax NS 

Engineering and architectural services $33,671 

Health and welfare services $188,966,736 

Blue Cross of Atlantic Canada Moncton NB 55 

Blue Cross Vancouver BC 24 

Bureau of Patients Accounts Middleton NY USA 

Calgary Disyrict Hospital Calgary Alta 

Camp Hill Hospital Halifax NS 12, 

Campbellton Regional Hospital Campbellton NB 1, 

Centre Hospitalier Universite de Laval Ste-Foy Que 3, 

Colonel Belcher Hospital Calgary Alta 

Deer Lodge Centre Winnipeg Man 6, 

Dr Everett Chalmers Hospital Fredericton NB 2, 

Dr George L Dumont Hospital Moncton NB 2. 

Fisherman's Memorial Hospital Lunenburg NS 1, 

General Hospital Corporation St John's Nfld 3, 

Glace Bay General Hospital Glace Bay NS 

Greater Victoria Hospital Society Victoria BC 1, 

Green Shield Prepaid Services Windsor Ont 1, 

Jean-Louis Lajoie MD Montreal Que 

Medical Services Association Vancouver BC 

Medical Services Plan BC Victoria BC L 

Metro Calgary & Rural General Hospital Calgary Alta 

Minister of Finance Manitoba Winnipeg Man 

Miramichi Senior Citizen Home Chatham NB 

National Defence Medical Centre Ottawa Ont 

Northside Harbour View North Sydney NS 2, 

Para Medical Health Services Markham Ont 

Parkwood Hospital London Ont 13, 

Saint John Regional Hospital Saint John NB 4, 

Soldiers Memorial Hospital Middleton NS 1, 

Sunnybrook Hospital Toronto Ont 5, 

Sunnybrook Medical Centre Toronto Ont 5, 

University Hospital Saskatoon Sask 

University Hospital Vancouver BC 5, 

University of Alberta Hospital Edmonton Alta 1, 

Veterans Affairs Washington DC USA 

Victoria Hospital London Ont 10, 

Victorian Order of Nurses Lethbridge Alta 

Wascana Rehabilitation Centre Regina Sask 2, 

Legal services $68,792 

Protection services $1,556,526 

Canadian Corps of Commissionaires: 

John NB 

Ottawa Ont 

Montreal Que 

Department of External Affairs Ottawa Ont 

Training and educational services — Public 
servants $580,725 

Other professional services $2,366,171 

Synod of the Diocese of New Westminster 

New Westminster BC 

Other services $ 1 1 ,569,488 



309,167 
170.017 
195,407 



168,311 
,245,837 
107,263 
268,718 
.244,907 
,443,216 
,591,154 
400,889 
,504,109 
,948,713 
,087,328 
,500,000 
,307,236 
960,000 
,284,626 
,602,686 
131.400 
154,989 
,973.741 
399.738 
244,377 
709,552 
817,032 
,101,200 
789,985 
,175,436 
,460,917 
,305,870 
415,750 
804,596 
287,579 
222,791 
400,339 
234.842 
577.799 
867.012 
208,340 



328.280 
111.698 
682.749 
156.075 



100.954 



Canadian Red Cross Society Ottawa Ont 2.3 18,204 

Correctional Service Canada Laval Que 583,662 

Department of External Affairs Ottawa Ont 328,693 

Department of National Defence Ottawa Ont 120,442 

MacDonald Brisson Ottawa Ont Ill ,368 

Paysagiste J Marc Robitaille Pierrefond Que 169,203 

Sherbrooke Community Centre Saskatoon Sask 109,388 

STM Systems Corp Ottawa Ont 3.123.609 

Supply and Services Canada Ottawa Ont 610.980 

Vetcraft Ste-Anne-de-Bellevue Que 220.410 

Warren Shepell Consultants Corp Toronto Ont 1 12,726 

CANADIAN PENSION COMMISSION 
PROGRAM $42,471 

Legal services $ 1 ,238 

Training and educational services — Public 
servants $7,035 

Other services $34,198 

BUREAU OF PENSIONS ADVOCATES 
PROGRAM $64,831 

Training and educational services — Public 
servants $12,307 

Other services $52,524 

VETERANS APPEAL BOARD 
PROGRAM $19,052 

Computer services (informatic) $2,000 

Health and welfare services $100 

Training and educational services — Public 
servants $7,952 

Other professional services $850 

Other services $8,150 



WESTERN ECONOMIC 
DIVERSIFICATION $7,555,723 

Accounting services $3,828,201 

Consulting and Audit Canada Edmonton Alta 3,828,201 

Computer services (informatic) $7 1 1 ,435 

Anthony Macauley Associates Victoria BC 236,434 

Canadian Informatics Corporation Ottawa Ont 398,565 

Protection services $180,425 

Training and educational services — Public , /i- ,v. 
servants $230,7 1 1 



Other professional services $2,004,207 

Tebb R W Vancouver BC 

William M Mercer Ltd Ottawa Ont . 

Other services $600,744 



234,168 
110,000 



5 . 42 PROFESSIONAL AND SPECIAL SERVICES 



>a»lfttt<r ..■,:: -i- n'' :'Hw:J«'. i^«iM'^>!* H.Vl »» 



SECTION 



6 



1990-91 

PUBLIC ACCOUNTS 



Construction and/or 
Acquisition 



CONTENTS 

Construction and/or acquisition of land, buildings and works . 
Construction and/or acquisition of machinery and equipment 



Page 
6.3 
6.22 



NOTE TO USER 



It would be appreciated if you could complete and return the 
Reader's Survey inserted at the beginning of this volume 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works A{>^<<r>»i1« tioUfytu^- 

This statement provides total current year's expenditure by program, with details for contracts of $250,000 or 
over ($25,000 or over for cost plus contracts). In this statement: 

— one asterisk { * } adjacent to amounts in the expenditures to date column indicates that amounts reported in 

previous year's Public Accounts relating to expenditures to date have been amended in the current year; 
— two asterisks { ** ) adjacent to name and location of contractor indicate that the contracts have been 

awarded through the Department of Public Works; 
— three asterisks { *** } adjacent to amounts in the amount of contract column indicate cost plus contracts; 

and, 
— an {/} adjacent to amounts in the expenditures to date column indicates the contracts completed in the 

current year. 

A summary of total current year's expenditure (standard object 08) by department and agency is provided in 
Section 1 (Table 3) of Volume II (Part I). 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



AGRICULTURE $49,746,102 
Department $49,746,102 

MANAGEMENT AND ADMINISTRATION 
PROGRAM $46,683 

AGRI-FOOD PROGRAM $49,173,749 

Bascelli Construction Ltd Ottawa Ont** 

Bascelli Construction Ltd Ottawa Ont** 

Bomac Construction (1978) Ltd Saskatoon Sask .... 
Bomac Construction (1978) Ltd Saskatoon Sask .... 

C Duncan Construction Ltd Spy Hill Sask 

Civic Glass & Aluminium Nepean Ont 

Cohos Evamy & Partners Calgary Aha** 

Cohos Evamy & Partners Calgary/Edmonton Alta** . , 
Cro-Mex Plomberie Chauffage Ltee Hull Que** .... 

Cumming & Dobbie (1986) Ltd Brandon Man , 

Dallas Contracting Ltd Humbolt Sask 

David Boulva Cleeve Brodeur & Tanguay Montreal 

Que** 

I>e Graaf Excavating Ltd Lethbridge Alta 

E F Moon Construction Ltd Portage la Prairie Man . . 
E F Moon Construction Ltd Portage la Prairie Man . . 

Eden Construction Ltd Saskatoon Sask 

Edie Construction Ltd Dugald Man 

Fafard et Pariseau Architects Montreal Que , 

Gardon Construction Ltd Abbotsford BC** 

Graham Construction & Engineering (1985) Ltd 

Saskatoon Sask 

Graham Construction & Engineering (1985) Ltd 

Saskatoon Sask 

Graham Construction & Engineering (1985) Ltd 

Saskatoon Sask 

Grant & Sinclair Architects Vancouvw BC** 

H Baudry Construction (1980) Ltd Ste Agathe Man . 

HCL Construction Ltd Moose Jaw Sask 

Helmer Stranka Cole Ottawa Ont** 

Ikoy Partnership Wmnipeg Man** , 

Jacques Sauve Architects & Lemoy Leclerc 

Architects Joliette Que , 

JKW Construction Ltd Plum Coulee Man 

Jones Manning Architects Chariottetown PEI** 

Kraft Construction Co (1978) Ltd Winnipeg Man 

L M Arch/Smith Carter Partners Morden Man** 

Les Consultants Genam Ltee Drummondville Que** , 



Building No 22 ventilation Ont 1,362,150 

Laboratory renovations, K W Neatby Bldg Ont 464,116 

Raising New Willows dam Sask 1,324,129 

Water treatment plant expansion Sask 996,708 

Sludge storage lagoons Sask 281,456 

Curtain wall, K W Neatby Building Ont 1,938,280 

Office/laboratory and concept design Alta 1 ,930,000 

Office/laboratory Alta 1.993,500 

Virus laboratory renovations (Jue 2,290,332 

Modifications to Jackson Lake dam Man 368,000 

Sewage lagoon expansion Sask 286,440 

Construction/laboratory (Juc 1,900,000 

Canal and drain rehabilitation Sask 277,060 

Positive control structure Man 456,679 

Construct Carmen flood protection diversion bridge Man . 327,923 

Water treatment plant improvements Sask 1 ,044,0(X) 

East channel excavation Man 619,925 

Office/laboratory Que 664,475 

Chemical/pesticide and soils preparation facility BC 518,128 

Concrete weir and pumphouse Sask 836,504 

Water treatment plant Sask 2,266,432 

Construct final clarifier No 3 Sask 3 14,042 

Plant laboratory BC 250,769 

West channel excavation Man 576,03 1 

Canal and headworks rehabilitation Sask 3 12,005 

New annex and renovation Ont 448,152 

Office/laboratory Man 1,733,756 

Office/laboratory (Jue ."..:...'./;.._ 380,000 

Drop structures Man 901 ,022 

Office/laboratory PEI 2,653,500 

Office/laboratory Man 15,3%,271 

Office/laboratory Man 990,000 

Animal pathology laboratory Que 421,082 



1,320,000 


1,320,000 


464,116 


464,1161/1 




1,209,9611/1 




620,391 


281,456 


281,4561/1 


758,097 


758,097 


110,067 


1,745.514* 


371,765 


680,765* 


344,547 


344,547 


367,462 


367,4621/1 


15,037 


241,073 {/I 


75,000 


1,900,000*1/1 


129,670 


129,6701/1 


450,657 


450,6571/1 


319,100 


319,1001/1 




663,000 


95,850 


590,6281/1 


125,877 


466,995 


475,829 


475,829 


417,629 


756.5001/1 




1,000,000 


76,764 


312,5041/1 


170,697 


199,997* 


554,102 


554,102 


78,290 


286,0531/1 


279,566 


408,053* 


300,577 


1,558,640 


23,084 


333,128 


337.420 


892,426 


746,000 


1,411.000 


10,711,345 


11.344,974* 


1,997 


988.279*1/1 


20,606 


421,082*{/} 



CONSTRUCTION AND/OR ACQUISITION 6 . 3 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued 



■iitHiUfi}'!- •n)-n«« aoitz 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Les Systemes Harvestore de I'Estrie Inc Granby Que 
Logan Stevens Construction (1981) Ltd Yorkton 

Sask 

Mahar's Construction Ltd Placentia Bay Nfld** . . . . 

MJB Enterprises Ltd Medicine Hat Alta 

MJB Enterprises Ltd Medicine Hat Alta 

MJB Enterprises Ltd Medicine Hat Alta 

Murray & Murray Associates Ottawa Ont** 

OBOE Engineering Ottawa Ont** 

PCL- MAXAM Calgary Alta** 

PCL MAXIM - A Joint Venture Calgary Alta 

RX Construction St-Eugene-de-L'islet Que 

Ron Engineering Ltd Ottawa Ont** 

Ruiter Engineering & Construction Ltd Ottawa 

Ont** 

Saskcon Repair Services Ltd Saskatoon Sask 

Sayers & Associates Ltd Mississauga Ont** 

Taplen Construction ( 1979) Ltd Ottawa Ont** 

United Corrosion Consultants Ltd Estevan Sask . . . . 

Universal Industries Ltd Lloydminster Sask 

Univex (Canada) Ltd Ottawa Ont** 

Ursel Construction Ltd Saskatoon Sask 

Vie Bill General Contractors Ottawa Ont** 

Wappel Construction Co Ltd Regina Sask 

GRAINS AND OILSEEDS PROGRAM $525,670 
COMMUNICATIONS $1,166,466 

Department $1,024,302 

Ellis- Don Construction Ltd Nepean Ont** 

J C Sulpher Construction Ltd Gloucester Ont** . . . . 

National Museums of Canada $142,164 
ENERGY, MINES AND RESOURCES $9,494,448 

Department $9,494,448 

Dalacoustic Contractors Ltd Nepean Ont** 

DCR Construction Ottawa Ont** 

Johnson Control Ottawa Ont** 

Krista Construction Ltd Russell Ont** 

Krista Construction Ltd Russell Ont** 

Lambur Scott Jossa Architects Ltd Edmonton Alta** 

Rahm Construction Ltd Ottawa Ont** 

Renovations Daniel Lariviere Inc Gatineau Que** . . 

Richard and B A Ryan Nepean Ont** 

Sayers and Associates Ltd Ottawa Ont** 

Scientific Atlanta Inc Atlanta Georgia USA 

Scientific Atlanta Inc Atlanta Georgia USA 

Taplen Construction (1979) Ltd Ottawa Ont** 

Vancel Construction Gatineau Que** 

Vancel Construction Gatineau Que** 

ENVIRONMENT $37,165,129 
Department $37,165,129 

ENVIRONMENTAL SERVICES 
PROGRAM $6,825,593 

Construction Raymond Leonard Inc Maniwaki Que** 
Graduate Construction Gloucester Ont** 

Graduate Construction Gloucester Ont** 

Laval Fortin Ltee Alma Que** 

Leo Groulx Ltd Gloucester Ont** 



Animal waste storage Que 

Water treatment plant expansion Sask 

Inspection station Nfld 

Distribution pipeline Sask 

Structure, canal and drain rehabilitation Sask 

Irrigation structure rehabilitation Sask 

Office and laboratory reorganization Ont 

Virus laboratory renovations Que 

Office/laboratory Alta 

Spillway modifications east basin Alta 

Chemical pesticide storage bldg Que 

Chemical storage building Ont 

New annex and renovations Ont 

Spillway rehabilitation Sask 

Biowaste system/Animal Disease Research Institute Ont 

Office and laboratory reorganization Ont 

Water supply pipeline Sask 

F>umpworks modifications and addition Sask 

Electrical upgrade, K W Neatby Building Ont 

Water treatment plant expansion Sask 

Modifications to building No 158/Animal Disease 

Research Institute Ont 

Sewage treatment facilities Sask 



Building 2D, construction clean rooms Ont 

Electromagnetic pulse facility — Construction Ont 



Computer room expansion Ont 

New metal curtain wall Ont 

Upgrade control systems Ont 

Samples lab fit-up Ont 

Upgrade emergency exits Ont 

Architectural services for accommodation NWT 

Ventilation and sprinkler systems Ont 

Replacement of windows Ont 

Interior upgrading Ont 

Upgrade mechanical and electrical system Ont . . 

Satellite receiving antenna Sask 

Satellite receiving antenna Que 

Repairs to loading dock Ont 

Building addition Que 

Interior fit-up Que 



Construction of new building, aerological station Que . . 
Upgrade high hazard laboratories and glass washing 

facility Ont 

Construction of a new high hazard laboratory Ont 

Renovation and modification of two houses, aerological 

station Que 

New boiler and chiller Ont 



$ 


$ 


$ 


374,500 


374,500 


374.500 


309,400 




180,310 


676,902 


613,932 


676,902*1/ 


1,121,731 




1,050,927 


434,727 


408,699 


408,6991/1 


362,430 


13,637 


343,5361/1 


280,890 


45,035 


45,035* 


286,077 


157,223 


197,123* 


12,498,316 


323,693 


12,493,752 


358,899 




358,6081/1 


380,352 


378.799 


378,7991/1 


732,800 




488.9521/1 


4,823,238 


3,858,432 


4,193,432 


390,648 


378,003 


378,003 {/) 


733,236 


88,786 


733,236* 


2,610,092 


1,141.465 


1,141,465 


379,273 




378,1081/1 


451,795 




157,955 


351,787 


206,433 


206,433 


1,744,915 




1,339,4121/1 


1,299,880 


1.611 


1.289,048 


993,368 




963.0251/1 



1,119,086 
323,621 



303,377 



263,542 
323,621 



310,815 


5,815 


310,8I5{/1 


276,804 


276,804 


276,804 


357,160 


340,094 


340,094 


263,400 


124,286 


124,286 


305,000 


270,837 


270,837 


548,908 




525,743 


663,404 


599,590 


599,590 


570,388 


570,388 


570,3881/1 


396,000 


3%,000 


396,000 


311,203 


311,203 


31I.203I/I 


2,189,123 




2.069.690 


2,916,988 




1.643.860 


436,000 


436,000 


436.000 {/I 


499.398 


499,398 


499,3981/1 


689.258 


689,258 


689,258 



303,377 



303377 



712,625 


253,775 


253.775 


862,410 


373355 


373.555 


290,143 


1.956 


290.143 


480,194 


480,194 


480,194 



6 . 4 CONSTRUCTION AND/OR ACQUISITION 



PUBLIC ACCOUNTS, 1990-91 



Construction and/or acquisition of land, buildings and works — Continued Miu.h'y 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Leo Groulx Ltd Gloucester Ont** 

Michael Monteith Enterprises Ltd Orillia Onl** 

State Contractors Stoney Creek Ont** 

Takhini-Southem Lakers Construction Vancouver BC** 

Taplen Ltd Onawa Ont** 

Wormald Fire Systems Hull Que** 

PARKS PROGRAM $30,339,536 

Anna Vannelli in Trust Amherstburg Ont 

Atlantic Colas Ltd Dartmouth NS** 

Banff Horticultural Services Ltd Calgary Alta 

Beak Mcintosh Lewis and O'Shaughnessy in Trust 

Amherstburg Ont 

Blue Heron Enterprises Inc Rusticoville PEI 

Boilard-Boilard St-David Que** 

Bremmer Engineering & Construction Canmore Alta** 
Bremmer Engineering & Construction Canmore Alta** 
Bremmer Engineering & Construction Canmore Alta** 
Bremmer Engineering & Construction Canmore Alta** 
Bremmer Engineering & Construction Canmore Alta** 

Brenex Construction Sherwood Park Alta 

Burden's Construction Co Ltd Comer Brook Nfld 

Cab Construction St John's Nfld 

CANA Management Ltd Calgary Alta** 

Carsens Enterprises Antigonish NS** 

Clayco Constniction Ltd St John's Nfld** 

Colin R MacDonald Antigonish NS** 

Construction Jacques Theoret Quebec Que** 

Construction J M Vallee Montreal Que** 

Custom Land Contractors Ltd Calgary Alta** 

Duron Atlantic Ltd Dartmouth NS** 

Eden Construction Calgary Alta 

Emery Construction Ltd St John's Nfld** 

EvCTall Construction Ltd Edmonton Alta** 

Royd's Construction Ltd Rocky Harbour Nfld 

Gaffney Quebec Ltd Stratford Ont** 

G D Construction & Fils Riviere-au-Renard Que** .... 

Hay ward Baker Canada Ltd Brampton Ont** 

Hewlett Services Ltd Springdale Nfld** 

Jack Law Contractors Inc Peterborough Ont 

J G Haitling Ltd Lower Sackville NS** 

K-Line Constmction Ltd Woodstock NB 

Les EntrejMises Benoit Soucy Ltee Tourelle Que** .... 
Les Entreprises Raymond Brochu Inc St-Edouard 

Que** 

Maclnness Perth Road Village Ont** 

Maple Leaf Constniction (1978) Ltd Winnipeg Man** . 
Max Helmer Construction Ltd Radium Hot Springs 

EC** 

Metro Engineering & Contracting Ltd Calgary Alta** . 

Millcon Ltd Fredericton NB** 

Nelson River Construction ( 1984) Inc Winnipeg Man** 

Pennecon Ltd St John's Nfld** 

Piggott Projet Management Calgary Alta 

Pisapia (Canada) Limited Ottawa Ont 

P M L Exhibit Services Calgary Alta 

Province of British Columbia Victoria BC 

Province of British Columbia Victoria BC 

Ras Dam Construction Ltd Winterbum Alta** 

Rideau Canal Museum Corp Smiths Falls Ont 



$ 

Replacement of two boilers Ont 613,900 

Construction — Centre for atmospheric research 

experiments Ont 527,169 

Boiler and chiller replacement Ont 1 ,35 1 ,747 

Construction of oflTice and laboratories YT 993,000 

Roof repair and modular office installation Ont 639,100 

Sprinkler system and fire retardant removal Ont 778,791 

Acquisition of John Marsh property Ont 356,680 

Chipseal Park Road, Kejimkujik National Park NS 401 ,284 

Rdiabilitation Two Jack Lake Campground Alta 834,720 

Acquisition of Pollock and Fontein property Ont 250,000 

Replace electrical distribution system PEI 463,040 

Construction of La Grande Maison/Forges du St-Maurice 

Que 2.498,558 

Reconstruction of access road Alta 1,459,119 

Rehabilitation Kootenay National Park BC 476,000 

Sunshine Road grading, paving Banff National Park Alta . 1 ,350,64 1 

Asphalt, concrete paving Lake Louise development Alta . . 252,532 

Solid waste transfer station Alta 1,080,183 

Construction of new administrative office NWT 504,528 

Maintenance facility Nfld 292,408 

Maintenance facility Nfld 310,298 

Canadian Pacific Railway overpass rehabilitation Alta 706,935 

Rock cut stabilization NS 851,547 

Bridge renovations Nfld 490,432 

Road reconstruction and paving NS 1 ,848,242 

Construction of reception centre Que 708,300 

Store renovations Que 1,014,400 

Topsoil and seeding Alta 289,458 

Bridge repairs NS 630,731 

Construction of visitor centre Lake Louise Alta 2,262,082 

Rocky Harbour recreation complex Nfld 3,605,579 

Upgrading main beach parking Alta 307,936 

Trout river boat tour facility Nfld 391,814 

Reconstruction of Dam 2 at Lock 2 Ont 4,194,024 

Construction of four sCTvice buildings Que 294,552 

Repair water leak combined lockstation Ont 541 ,822 

Highway reconstruction Lomond Rd Nfld 885,422 

Demolition and reconstruction of a dam Ont 2,331,232 

Bridge reconstruction Cape Br^on Highlands National 

Park NS 592,570 

Upgrading of power line NB 443350 

Construction of recreation centre for tourists Que 1,451,174 

Bridge/Forges St-Maurice Que 3%,634 

Waste weir reconstruction Ont 414,752 

Recapitalization of Wasagaming Townsite Phase III Man . . 5603 15 

Boulder Creek compound improvements BC 1,520,948 

Concrete pavement Lake Louise development Alta 282,813 

Bridge repairs Nfld 322,633 

Reconstruction, grading and paving Phase n Man 833,617 

Housing access road Nfld 259,536 

Construction of sewage treatment plant Alta 10,739,1 18 

Reconstruction of a swing bridge Ont 1 ,509,024 

Rq^licated Rockwall visitor centre Lake Louise Alta 418.707 

Acquisition of lands with timber interests re Pacific Rim 

National Park BC 25,000.000 

Acquisition of lands other than timber interests re 

Pacific Rim National Parte BC 9,800,000 

Water supply improvement Jasper National Park Alta 2,099,650 

Construction of a basement Ont 3 10,000 



$ 


$ 


547,000 


547.000 


1,334 


527,169{/| 


16,914 


1,351,747{/) 




898,0001/1 


639,100 


639,100(/) 




778,791*1/1 


356,680 


356,6801/1 


401,284 


401,2841/1 


384,116 


384.116 


250,000 


250,0001/1 


405,585 


405385 


2,050 


2,498,558 {/I 


36,558 


1,459.1 19 {/) 


453,633 


453,633 


1,214,978 


1,214,978 


84395 


252,532* 


1,075,097 


1,075,097 


473395 


473,395 


23,613 


292,4081/1 




310,2981/1 




656,784 


851347 


851.547 




490,4321/1 


321,415 


1,848,242 


257,697 


708,3001/1 


583,834 


1,014,4001/1 


273,495 


273,495 


7300 


630,731* {/I 




2.249.787 




3,605379 


8,378 


307,936 {/I 


390314 


390314 


2,814.453 


2,814,453 




294,5521/1 


541.822 


541,822{/| 


77324 


885,422*1/1 




2331,2321/1 


478,439 


478,439 




443,3501/1 


7382 


1,451,1741/1 


117,066 


362,355 


414,752 


414,752 {/I 


560315 


5603151/1 


1320,948 


1320,948 




279.032 


119,633 


322.6331/1 




833.6171/1 




259.5361/1 


21,346 


10.739,1181/1 


165.771 


1308323* 




418,707*1/1 




25,000,000 




9,706,746 


1.714,372 


1,714.372 


98,164 


310,0001/1 



CONSTRUCTION AND/OR ACQUISITION 6 . 5 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued 



% I ' i»% j;*--: ;: y, nOiJj'*'*''' 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Ritz Construction Ltd Humboldt Sask** 

Robdale Contractors Ltd Edmonton Alta** 

Ruszkowski Construction Company Ltd Prince Albert 

Sask** 

Sharp Construction Ltd Prince George BC** 

South Rock Medicine Hat Alta** 

Thomas G Fuller Equipment Rental Ottawa Ont** .... 

Tiegen Enterprises Ltd Blairmore Alta 

Trade North Contracting Whitehorse YT 

Transport Quebec Quebec Que 

Vic Van Isle Construction Revelstoke BC** 

W D Laflamme Ltd Ottawa Ont 

Weatherhaver Resources Ltd Vancouver BC 

Westisle Construction Ltd St Eleanors PEI** 

Westisle Construction Ltd St Eleanors PEI 

Zutphen Brothers Construction Port Hood NS** 

EXTERNAL AFFAIRS $33,363,966 
Department $33,363,966 

CANADIAN INTERESTS ABROAD 
PROGRAM $23,895,368 

Burgener Lachapelle Calgary Alta 

Diplomatic Corps Services Bureau Moscow USSR .... 
Diplomatic Services Bureau Beijing People's 

Republic of China 

FoUett E R Buenos Aires Argentina 

Foundation Co of Canada Toronto Ont 

Foundation Co of Canada Toronto Ont 

Foundation Co of Canada Toronto Ont 

Foundation Co of Canada Toronto Ont 

Foundation Co of Canada Toronto Ont 

Franulic Gustavo Claudio Samorano Santiago Chile . . . 

Poon Gardner Billington Architects & Planners 
Vancouver BC 

Richards & Associates J L Consulting Engineers and 
Planners Ottawa Ont 

Shaipenberg Robert Rye New York NY USA 

Stark Richard & Martha Shaker Hts Ohio USA 

Technoedil SA Buenos Aires Argentina 

WORLD EXHIBITIONS PROGRAM $9,468,598 
FISHERIES AND OCEANS $75,086,070 

Department $75,086,070 

Anderel Towing Co Ltd Grand Manan NB** 

Andros Construction Co Ltd Goulds Nfld** 

API Contracting Ltd Edmonton Alta** 

A Wood Bulldozing Ltd Campbell River BC 

A Wood Bulldozing Ltd Campbell River BC** 

B & M Comeau Construction Little Brook NS** 

Beaver Marine Construction Bedford NS** 

Beaver Marine Construction Bedford NS** 

Ben Blackburn Inc Chicoutimi Que** 

Burden's Construction Co Ltd Comer Brook Nfld** . . . 

Burry's Marine Division Ltd Mount Pearl Nfld** 

Canadian Ehedge & Dock Inc Don Mills Ont** 

CKS Construction Ltd Surrey BC** 

Colin R MacDonald Limited Antigonish NS** 

Concord Paving Ltd (previously reported under 
Conrad Paving Ltd) Carbonear Nfld** 



Recapitalization of Waskesiu Townsite Phase II Sask 

Bow Valley Parkway reconstruction Alta 

Reconstruction, grading and paving Sask 

Rock cut stabilization Johnston Canyon Alta 

Asphalt surfacing Alta 

Hartwell's lockstation repairs lock # 9 and 10 Ont 

Water supply system control building Lake Louise Alta . . . 

Stores/maintenance facility YT 

Land acquisition/Forges du St-Maurice Que 

Sand salt storage building, Rogers Pass BC 

Lock reconstruction Ont 

Staff accommodation EUesmere Island National Park NWT 

Road reconstruction PEI 

Green Gables parking development PEI 

Rock cut stabilization NS 



Design and construction of Chancery Algiers Algeria .... 
Acquisition of land for Embassy complex Moscow USSR 

Constmction of Embassy complex Beijing PRC 

Design and construction of Chancery Buenos Aires 

Argentina 

Provision of engineering and technical services for 

construction of Chancery Beijing PRC 

Provision of material for Embassy complex Beijing PRC . 

Constmction of Chancery Dar es-Salaam Tanzania 

Provision of material for Embassy complex Beijing PRC . 
Procurement of construction materials and personnel for 

Chancery construction Beijing PRC 

Purchase staff quarters Santiago Chile 

Chancery extension New Delhi India 

Construction of Chancery Dar es-Salaam Tanzania 

Purchase staff quarters New York NY USA 

Purchase staff quarters Cleveland Ohio USA 

Constmction of Chancery Buenos Aires Argentina 



Deck replacement and wharf repairs NB 

Wharf construction Nfld 

Marina Alta 

Spawning gravel and channel liner production BC 

Indian reserve No 1 1/marina dredging and breakwater BC 

Wharf extension NS 

Dredging NS 

Breakwater repair NS 

Harbour facilities Que 

Breakwater and wharf Nfld 

Harbour dredging Nfld 

Breakwater construction Ont 

Harbour improvements BC 

Wharf construction NS 

Breakwater Nfld 



$ 


$ 


$ 


1.084.816 


1.056.498 


1.056.498 


1.247.855 , 




1.247.855 


840,536 




840,5361/1 


280,891 


178.751 


178,751 


8%,494 


896.494 


896,4941/1 


1,958,552 


1,757,490 


1,757,490 


359,675 


264,390 


264.390 


2,042,141 




2.042,1411/1 


455,000 


91,000 


455,0001/1 


684,504 


45,892 


684.504 


1.564,604 


68,528 


1.564,604*{/1 


385,003 




383.326* 


365,541 


149,501 


365,541* 


374,064 


188,075 


188,075 


1,188.879 


421,879 


1,188.879 



3,328,600 
1,201,770 

20,937,000 

525,000 



1,301.235 



190.837 



6.653.000 



67.083 



7,266,375 


2,992.062 


7,855.209 


1.137.815 


6,472.000 


3,322.000 


879.637 


879.637 


14,276,000 


149.695 


297,192 


297.192 



171,621 



331,750 


88,558 


576,000 


576,000 


256,200 


256,200 


8,440,000 


6,827,059 



341.573 


254.000 


420.333 


174.329 


266.846 


67.444 


373.820 


372.168 


4.364.656 


(5,475) 


381.745 


241,745 


490.301 


490.301 


952.977 


52.256 


2,531.647 


1.532.169 


296,984 


176.984 


380,700 


380.700 


1,908,958 




546,800 


273.590 


1.107.534 





945,537 
729.306 

18.972.235 

317371 



298.528 



923,079 



308,022 



6 . 6 CONSTRUCTION AND/OR ACQUISITION 



Construction and/or acquisition of land, buildings and works — Continued 



PUBUC ACCOUNTS, 1990-91 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Construction & Pavage Portneuf Inc St-Marc-des- 

Carrieres Que** 

Constniction A Parise Inc Sept-Des Que** 

Construction DCL Ltee St-Hubert Que** 

Construction du Golfe Ltee Caraquet NB** 

Construction G Desrosiers (Sept-Iles) Inc Sept-IIes 

Que** 

Construction Nomiand Brisson Inc Ste-Blandine Que** 
Construction Isolites Inc Ile-de-la-Madeleine Que** . . . 

Cougar Helicopters Inc Waveriey NS 

Currier Contracting Ltd Cranbrook BC** 

Den Mar Equipment Rentals Sidney BC 

Dexter Construction Co Ltd Bedford NS** 

Dexter Construction Co Ltd Bedford NS** 

Dexter Construction Co Ltd Bedford NS** 

DW Matheson & Sons Contracting Ltd Victoria 

County NS** 

Dominion Diving Limited Dartmouth NS** 

Elphege Arseneau Cap-aux-Meules Que** 

Entreprise C T E Inc Ste-Anne-des-Monts Que** 

Enterprises Vibec Inc Victoriaville Que** 

Eraser River Pile Driving Co Ltd New Westminster 

BC** 

Eraser River Pile Driving Co Ltd New Westminster 

BC** 

Fundy Contractors Ltd Leonardville NB** 

Gerard Johnson Construction Richibucto NB** 

Gervais Dube Inc Trois-Pistoles Que** 

Gervais Dube Inc Trois-Pistoles Que** 

Gid Sacrey Ltd Mount Pearl Nfld** 

Giovanninis Construction Ltd St Lawrence Nfld** .... 

Grandmont & Fils Ltee Drummondville Que** 

Greenslades Construction Ltd C Bay South Nfld** .... 

Gulf Construction Ltd Caraquet NB** 

Hanlon Construction Ltd Richmond BC** 

Harbour Development Dartmouth NS** 

Hard Rock Paving Co Ltd Port Colbome Ont** 

Herve Pomerleau Inc St-Georges Quest Que** 

Herve Pomerleau Inc St-Georges Quest Que** 

Herve Pomerleau Inc St-Georges Quest Que** 

HR Paquin Ltee Price Que** 

Hub Excavating Ltd Nanaimo BC 

Hugh Cole Construction Ltd St Catharines Ont** 

Hydrotech Marine Ltee St-Romuald Que** 

Island Dredging Corporation Richmond BC** 

J J M Construction Ltd Delta BC** 

Joneljim Concrete Const Ltd Sydney NS** 

Land & Sea Contracting Ltd Chester Basin NS** 

Landry Construction Inc Natashquan Que** 

Les Constructions Vanneau ( 1985) Inc Beauport Que** 
Les Constructions Vanneau (1985) Inc Beauport Que** 
Les Constnjctions Vanneau (1985) Inc Beauport Que** 

L & J Gillespie Structures Ltd Armdale NS** 

Lloyd G Smith Contractor Mabou NS** 

Mallais Aurele & Fils Ltee St-Isidore NB** 

Marine Contractors Corp Pasadena Nfld** 

McCaine Electric Ltd Winnipeg Man** 

McNamara Construction Ltd St John's Nfld** 

Meridian Consultants Huntsville Ont** 

Miller Contracting Ltd Langley BC** 

Miller Contracting Ltd Langley BC** 

Miller Contracting Ltd New Westminster BC** 

Neilson Excavating Inc Bemieres Que** 



Development of a multi-purpose roadstead Que 

Major wharf repairs (Jue 

Multi-use harbour reconstruction Que 

Wharf improvements NB 

Construction of a slipway Que 

Laboratory alterations Que 

Wharf approach repairs (Jue 

Assembly of hangar, preparation of ramp and taxiway NS 

Breakwater construction BC 

Construct concrete rearing channels BC 

Breakwater construction NS 

Breakwater construction NS 

Breakwater extension NS 

Breakwater NS 

Float and guide pile NS 

Fishermen's wharf reconstruction Que 

SeccKidary breakwater extension Que 

Breakwater wharf construction Que 

Marina dredging BC 

Breakwater construction BC 

Wharf reconstruction NB 

Deck reconstruction NB 

Dock excavation Que 

Wharf reconstruction Que 

Breakwater Nfld 

Breakwater Nfld 

Wharf reconstruction Que 

Breakwater extension Nfld 

Public wharf construction NB 

Wharf construction BC 

Dredging NS , 

Breakwater and dredging Ont 

Inferior level building, foundation and framework Que . . , 
Plumbing joint filters/mechanical/electrical lifting 

equipment, waterjjroof membrane Que 

General works Que , 

Sewage treatment Que 

Construction of spawning channels BC , 

Breakwater construction Ont 

Saltwater-inlet alterations Que 

Basin dredging BC 

Harbour repairs BC 

Rebuild wharf NS 

Wharf reconstruction NS 

Wharf reconstruction Que 

Construction of a Ashing harbour Que 

Constmction of haulout facilities Que 

Partial wharf reconstruction Que 

Wharf reconstruction NS 

Wharf reconstruction NS 

Wharf construction NB 

Dredging Nfld 

Main distribution and emergency power control Man 

Harbour development Nfld 

Main wharf reconstruction Ont 

Breakwater construction BC 

Dredging BC 

Marina dredging BC 

Construction of a new fishing harbour Que 



U49.097 


854,675 


854,675 


397.700 


199,984 


199,984 


6,863.370 


481,288 


6.863.370 {/) 


622.240 


283392 


283392 


501,045 


31,400 


501,045 


410,115 


326399 


326399 


354,000 


229,490 


229,490 


830.987 


398,857 


818,327*1/) 


918,890 


344,000 


344,000 


268.947 


268,947 


268,947 {/I 


267.593 


267393 


267,5931/1 


I.6I3.682 


313,682 


1,613,6821/1 


1.086357 


25,267 


1,086.357 i /I 


631.948 




631,948 {/I 


312,538 


173,333 


173333 


833,420 


150 


833,4201/) 


253.167 


253,167 


253.167)/) 


2,502.337 


284320 


2,502337)/) 


2.930.939 


(87340) 


2.930.939*]/) 


1.345.404 


1,073,252 


1,073.252 


660,799 


175,799 


660.799 l/J 


509.500 


459300 


459,500 


260,798 


260,798 


260,798]/) 


1,124.083 


142396 


1,124,083 


445,436 




445,436]/) 


903.785 


37,020 


903,7851/1 


1.506.776 


228.184 


1306,776]/) 


519,631 


397.631 


519.631*]/) 


839,917 


14.917 


839.917]/) 


653.521 


267.745 


653321*]/} 


518.633 


518.633 


518.633]/) 


2,344.074 


I513I2 


2.344,0741/1 


7.824.624 




7,824,6241/1 


1,723,317 




1,7233171/1 


14,506,635 




14306,635 


717,596 


717,596 


717,596 


322,478 




322,4781/1 


2,874.738 


2,727,738 


2,874,7381/1 


408,434 


408.434 


408,4341/1 


250,514 


142.356 


250314* 


617,478 




617.478*1/1 


502,942 


502,942 


502,942 


512,128 


212,601 


512,128 


623.954 


1.206 


623,954]/) 


3.988.424 




3,988.424 


272371 


272371 


272.371 


503,196 


2374 


503,196*1/1 


736,140 


(11.246) 


736,140*1/1 


253,211 




253,211*1/1 


353.213 


3.630 


353.2131/1 


331.200 


89.650 


89.650 


349.278 


72.278 


349.2781/1 


6.572,687 


5300,000 


5,300,000 


306,206 


1369 


306,2061/1 


2,707,070 


(8,355) 


2,707,070*1/1 


593,172 




593.1721/1 


1,181,015 


995,900 


995,900 


1,607.976 


177,309 


1.607,9761/1 



CONSTRUCTION AND/OR ACQUISITION 6 . 7 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Norcad Construction Ltd Saanichton BC 

Norcad Construction Ltd Saanichton BC 

Pennecon Ltd St John's Nfld** 

Plazer Contracting Ltd Chilliwack BC 

R A Douglas Limited New Glasgow NS** 

Rocois Construction Inc Ange-Gardien Que** 

S McNally & Sons Hamilton Ont** 

Salmon Arm Ready Mix Ltd Salmon Arm BC** 

Sawchuck Pile Driving (1928) Ltd Courtenay BC** . . 
Tidewater Construction Ltd Halifax County NS** . . . 

Tors Cove Excavating Ltd Tors Cove Nfld** 

Tremcofort inc Chicoutimi Que** 

Trevor Nicholas Construction Co Ltd Rexdale Ont** . 
Tri-County Construction Co Ltd Yarmouth NS** . . . . 

Tri-Gil Paving & Construction Moncton NB** 

Waterworks Construction Ltd Halifax NS** 

Waterworks Construction Ltd Halifax NS** 

Western Structures Inc Edmonton Alta** 

Westisle Construction Ltd St Eleanor's PEI** 

Wheaton Construction Co Ltd Saint John NB** 

Wilson & Somerville Limited Stratford Ont** 

Woodlawn Construction Ltd Dartmouth NS** 

Youngs Construction Ltd Lourdes Nfld** 

FORESTRY $1,618,825 

Construction et Renovation M Dubeau Inc Beauport 

Que** 

Forintek Vancouver BC 

INDIAN AFFAIRS AND NORTHERN 
DEVELOPMENT $7,700,719 

Department $7,700,719 

INDIAN AND INUIT AFFAIRS 
PROGRAM $6,766,253 

Amasson Industries Ltd Winnipeg Man** 

Bird Construction Co Ltd Winnipeg Man** 

Campeau Corporation Ottawa Ont** 

Monarch Construction (82) Ltd Humboldt Sask** . . . 

Protask Management Ltd Saskatoon Sask** 

Tek-Dray Construction Inc Charlesbourg Que** 

Thorpe Brothers Ltd Prince Albert Sask** 

NORTHERN AFFAIRS PROGRAM $934,466 

E Lobe Contracting Ltd Whitehorse YT 

E Lobe Contracting Ltd Whitehorse YT 

Pelly Construction Ltd Whitehorse YT 

INDUSTRY, SCIENCE AND 
TECHNOLOGY $6,749,196 

National Research Council of Canada $6,749,196 

Atlantic Roofers Ltd Halifax NS 

Bellevue Construction Ltd Orleans Ont 

Clean Room Technology Syracuse NY USA 

Construction Chateau St-Marc Montreal Que** 

David Dimacopoulos Edward Montreal Que** 

Donalco Inc Ottawa Ont 

ENSR Operations Burlington Ont 

Federal Electric (1976) Limited Ottawa Ont 

Fulker Malby Architects Kelowna BC** 

GBR & MMP Architects Collaborative Winnipeg 

Man** 

Magus Construction Ltd Nepean Ont 

Rysavy & Sysavy Architects Ottawa Ont** 



Building extension BC 

Carpentry shop and office renovations BC 

Breakwater Nfld 

Placement of rip-rap BC 

Breakwater repairs NS 

Combined furnishing of laboratory and food services Que 

Marina development Ont 

Breakwater and dredging BC 

Harbour improvements BC 

L shaped extension to the wharf NS 

Wharf construction Nfld 

Wharf refurbishing Que 

Dredging Ont 

Installation of floating wharves NS 

Public wharf NB 

Wharf reconstruction NS 

Harbour improvements NS 

Breakwater deck Alta 

Breakwater reconstniction PEI 

Deck reconstruction NS 

Dredging Ont 

Harbour improvements NS 

Breakwater extension Nfld 

Floral induction greenhouses Que 

Repair of building Ark Royal Developments BC 



Construction school complex Man 

School construction Man 

Construction of shower facility Que 

Renovation Ahtahkakoop School Sask 

School complex Man 

Install a membrane under reservoir Que 

Roofing Pelican Narrows school Sask 

South Klondike Hwy reconstruction km 57 to 61 YT . . . 
South Klondike Hwy reconstruction km 65 to 79. 1 YT . 
South Klondike Hwy reconstruction km 79.4 to 90. 1 YT 



•; i»i • . ' 
Roofing renovation NS 

Annex to Bldg M-40 Ont 

Bldg M-50 Clean room facility Ont 

Biotechnology Que 

Biotechnology Que 

Renovation to Bldgs M-35 and 37 Ont 

PCB transformer treatment plant Ont 

Upgrading Bldgs M-5 and 5a Ont 

Extension to Dominion Radio Astrophysical Observatory 

facility BC 

Institute of manufacturing technology Man 

Re-facing Bldg M-4 Ont 

Addition to Bldg M-40 Ont 



$ 


$ 


268,092 


268.092 


500,000 


395,000 


1,718,785 


699,891 


458,613 


458,613 


1,015,284 


172.509 


1,071,106 




3.0I2.02I 


2,643,859 


1,436,836 


101,867 


310.775 


1,755 


847.475 


590,000 


665,954 


460.954 


389,515 


(4.734) 


283,300 




280,074 


30,374 


320,824 


34,995 


1,552,126 


850,115 


287,908 




333,418 




437,008 




377,725 


133,970 


326,395 


326,395 


726,924 


104,765 


293,117 




286,366 


1.650 


345.608 


216,398 



2.280.048 




4,241.931 




399,733 


201.018 


369,046 


55.734 


4,702,218 




260,048 


260.048 


251,028 




1,431.665 




3,480.390 




4.289.415 





412.662 


412.662 


417.841 


417.841 


991.456 


991.456 


23.181,635 




1.405,000 




606.664 


397.787 


334.984 


334.984 


489.690 


489.690 



360.370 

2.000.000 

413.134 



143,441 



953,541 
43.326 



174.524 



6 . 8 CONSTRUCTION AND/OR ACQUISITION 



PUBLIC ACCOUNTS, 1990-91 



Construction and/or acquisition of land, buildings and works — Continued 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



NATIONAL DEFENCE $344^00,210 

Department $344,200,210 

A-One Fire Protection Ltd Mount Pearl Nfld 

A-One Fire Protection Ltd Mount Pearl Nfld 

AEC Oil and Gas Company Calgary Alta 

All-Mech Services Ltd Bonnyville Alta 

ALTA Surety Co Montreal Que 

Alliance Construction Ltd Bonnyville Alta 

AMCA International Ltd o/a Dominion Bridge 

Winnipeg Man 

Aman Building Corp Sherwood Park Alta 

Demke Enterprises Ltd o/a Amron Constr Redcliff Alta 

Arosan Enterprises Ltd Scarborough Ont 

Atco Enterprises Ltd Calgary Alta 

B ax tec Mechanical Services Ottawa Ont** 

Les Constructions Beland & Lapointe Inc 

St-Redempteur Que 

Joseph- Arthur Belley Entrepreneur Inc Chicoutimi Que 

Bentorswell Construction (1989) Ltd Barrie Ont 

Berge Construction Ltd Prince Albert Sask 

Les Bertram & Sons (1985) Ltd Barrie Ont 

R C Bird Construction Ltd Fredericton NB 

Bird Construction Co Winnipeg Man 

Black & McDonald Ltd Ottawa Ont 

Bluebird Investments Ltd Grand Falls Nfld** 

Blunden Construction Ltd Halifax NS 

Blunden Construction Ltd Halifax NS 

Blunden Construction Ltd Halifax NS 

Blunden Construction Ltd Halifax NS 

Blunden Construction Ltd Halifax NS 

Blunden Construction Ltd Halifax NS 

Blunden Construction Ltd Halifax NS 

Blunden Construction Ltd Halifax NS 

Entrejnises Alfred Boivin Inc Chicoutimi Que 

Bot Engineering & Construction Ltd Oakville Ont . . . . 

Britco Structures Ltd Langley BC 

Les Construaions Brule Ltee Almonte Ont 

Camarda Construction Ltd Woodbridge Ont 

Camarda Construction Ltd Woodbridge Ont 

Camco-Redboine ( 1 979) Ltd Winnipeg Man 

Canadian General Ins Co c/o Morden & Helwig Ltd 
(previously rejwrted under Eden Construction Ltd) 
Mississauga Ont 

Casteico Construction Inc St-Leonard Que 

Castelco Construction Inc St-Leonard Que 

Cavan Contractors Ltd Edmonton Alta 

Cerberus Pyrotronics Inc Richmond Hill Ont 

Clark Bowler Construction (previously reported 
under Clark Bowler/Volker Stevin (joint venture)) 
Edmonton Alta 

Clark Bowler Construction Edmonton Alta 

Coastal Project Management Inc St John's Nfld 

Coastal Project Management Inc St John's Nfld 

Coastal Project Management Inc St John's Nfld** . . . . 

Coastal Project Management Inc St John's Nfld** . . . . 

Coate's Ltd Goose Bay Nfld** 

Les Constructions Cogenco Inc Ste-Foy Que 

Construction Bugere Inc St-Hyacinthe Que 

Constnictam Inc Jonquiere Que 

Les Constructions du Saint-Laurent Ltee Beauport Que 

Cowden-Woods Design Builders Ltd Barrie Ont 



Provide sprinkler system Nfld 

Install sprinkler system Nfld 

Construct gas well Alta 

Upgrade mechanical systems Alta 

Extension to Curtis Hall — Canadian Forces Staff 

College Ont 

Ground to air transmission receiving site Alta 

Radar tower structural steel YT and NWT 

Construct 27 married quarters Alta 

Electrical and mechanical modifications Alta 

Ammunition storage magazines Ont 

Technical services buildings YT, NWT and Nfld 

Refurbishment Ont 

Modifications to ventilation system Que 

Airfield construction Que 

Construct extension to building Ont 

Addition to fire hall Sask 

Fire Academy training facility Ont 

Construct sanitary sewer collector and lagoon NB 

Kitchen renovations Man 

Fire alarm system conversion Ont 

Construct building Nfld 

Partition drill hall areas NS 

Construct repair garage NS 

Construct acid storage facility NS 

Relocate and upgrade fuelling facility NS 

Missile maintenance test facility NS 

Construct new non-commissioned members quarters NS 

Security vault NS 

Install sub ventilation building NS 

Site preparation for berthing Que 

Construct radar sites and install short range radar 

YT and NWT 

Provision and siteing of modular trailer units BC 

Relocate fuelling facility Ont 

Training building Ont 

Extension to building Ont 

Upgrade indoor ventilation at Minto Armoury Man .... 

Construct single quarters Alta 

Design/build additional accomodation (Jue 

Medical clinic Que 

Forward Operating Location prime contract NWT 

Fire [n'otection systems short range radar stations Ont . . 



Construct radar sites and install shoit range radar NWT . . . 

Forward Operating Location prime contract NWT 

German Air Force hangar Nfld 

Construct aircraft power check pads Nfld 

Construct Canex building Nfld 

Renovations to building Nfld 

Construct commanders bungalow Nfld 

Base operations building Que 

Extend and renovate building Que 

Extend warehouse Que 

Construct radar sites and install short range radar Nfld .... 
Construct refueller building Ont 



285,071 


163,411 


285,071 I/I 


280,325 


280,325 


280,325*1/1 


641,004 


3,150 


641,0041/1 


514.812 


14,645 


514,8121/1 


5,173,557 




5,173,5571/1 


472,832 


368,014 


368,014 


9.995,771 




9,847,670 


3.023.929 


2,701,812 


3.002,137 


940384 


382,578 


939,775 


14.363,821 


1,633,474 


1,633,474* 


9,606,110 


2,413,917 


8,079,632 


389,321 


257.300 


257,300 


383,367 


383,367 


383,367*1/1 


621,796 


25,120 


621,7961/1 


494,438 


129,460 


494,4381/1 


401,279 


401.279 


401,279*1/1 


880,575 


550.624 


880,5751/1 


689,652 


23,087 


689,6521/1 


1,265,212 


1.228.321 


1,228,321 


474,369 


19,988 


474,3691/1 


315,342 


2,442 


315,3421/1 


315.106 


266,436 


315,1061/1 


794,495 


764327 


764327 


551,294 


125,937 


125,937 


273,614 


254,934 


254.934 


3,511,517 


75.845 


3,511,5171/1 


1,386,524 


48.210 


1,386,5241/1 


313,267 


297.258 


313,2671/1 


288,912 


288,912 


288,912*1/1 


130,000***"* 130,000 


130,000 


44,809,348 


12.515,248 


40,027,671 


331,371 


8,601 


331,3711/1 


802,615 


180,220 


180,220 


729,240 


715.822 


715,822 


731,052 


703.333 


703333 


589.582 


1 13,027 


580,108 


4.322.973 


986,085 


4,155,059 


842,322 


13,515 


842,3221/1 


606.471 


36.548 


606,4711/1 


12,720,227 


3.873,735 


3,873,735* 


2,615,078 


513.909 


2,467,239 


35,526,060 


13314,141 


29,256.172 


17.157.157 


1,774,291 


1,774,291* 


7.661.708 


72,103 


7,658,708 


981,255 


20,345 


981,2551/1 


2,446,017 


1.236,907 


2,436.907 


1,684,814 


102,783 


1,680,883* 


344,892 


5.911 


344.8921/1 


1,655,720 


7,970 


1,655.7201/1 


3375,070 


3,170 


3375,0701/1 


436,526 


93,489 


436,5261/1 


29,822,654 


15398,624 


16,048,397 


333,285 


125,484 


125,484 



CONSTRUCTION AND/OR ACQUISITION 6 . 9 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued 



-.•h'- 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Custom Builders Ltd Fredericton NB 

Diamond Construction (1961) Ltd Fredericton NB . . . . 
Dineen Construction (Atlantic) Inc Dartmouth NS . . . . 
ND Dobbin Ltd St John's Nfld 

JP Doyon Ltee Nicolet Que 

Efco Enterprises Ltd Stephenville Nfld** 

Efco Enterprises Ltd Stephenville Nfld** 

Elan Construction Ltd Calgary Alta 

EH Emery Electric Ltd Victoria BC 

Emery Construction Ltd St John's Nfld 

Emery Construction Ltd St John's Nfld** 

Emmons & Mitchell Construction Ltd Kingston Ont . . . 

Eran Construction Ltd Parksville BC 

Erskine Building Ltd Halifax NS 

Erskine Building Ltd Halifax NS 

Erskine Building Ltd Halifax NS 

Facon Ltd Goose Bay Nfld** 

Farem Construction Ltd Victoria BC 

Fidelity Blasting Co Ltd Victoria BC 

Fire Monitoring of Canada Inc Niagara Falls Ont 

The Foundation Co of Canada Ltd Bumaby BC 

Frisco Bay Industries of Canada Ltd Ottawa Ont 

Garoy Construction Inc Beauport Que 

Garvey Construction Ltd Gloucester Ont 

Construction Gety Inc-Gautec Inc Ancienne-Lorette 

Que 

Construction Genac Inc Vanier Que 

Gen-Mec Construction Co Ltd Bonnyville Alta 

Gen-Mec Construction Co Ltd Bonnyville Alta 

Gen-Mec Construction Co Ltd Bonnyville Alta 

Gen-Mec Construction Co Ltd Bonnyville Alta 

Gestion Helophil Ltee Ste-Julie Que 

CW Graham Construction Inc Orangeville Ont 

Guelpa Construction Ltd Courtenay BC 

Gullackson Construction (1984) Ltd Grand Centre Alta 

Haid Construction Ltd Saskatoon Sask 

The Halifax Insurance Co Toronto Ont 

Hanlon Construction Ltd Richmond BC 

Houle Electric Ltd Bumaby BC 

Infographic Systems Inc Kanata Ont 

JSA Construction Co Ltd North Bay Ont 

Jordan Construction Management Ltd Willowdale Ont 

KJ Construction Ltd Fredericton NB 

Kenaston Contractors Ltd Devon Alta 

Kinetic Construction Ltd Viaoria BC 

Knappett Construction Ltd Victoria BC 

CF Krieger and Son Pembroke Ont 

Labrador Construction Ltd St John's Nfld 

Lapaje Construaion Inc Chicoutimi Que 

JP Lariviere Construction Ltd Pembroke Ont 

Laval Fortin Ltee Alma Que 

Laval Fortin Ltee Alma Que 

Laval Fortin Ltee Alma Que 

Ledcor Industries Ltd Calgary Alta 

Liddell Contracting Ltd Victoria BC 

JHL Steel Procucts Ltd (previously reported under 

JH Lock & Sons Ltd) Toronto Ont 

Lundrigans Construction Saint John NB 

Lundrigans-Comstock Ltd Dartmouth NS 

M & M Offshore Ltd St John's Nfld 

M & M Offshore Ltd St John's Nfld 

Marigold Holdings Inc Nanaimo BC 

Maple Leaf Construction Ltd Winnipeg Man 



$ 

Addition to warehouse NB 624,981 

Combat Training Centre NB 40,135,550 

Construct aircraft rinse facility NS 642,427 

Prepare site and building foundation/Federal Republic of 

Germany Air Force hangar Nfld 3,738,897 

Installation of a battery Que 765,918 

Addition and renovation to building Nfld 3,801 ,522 

Renovations to building Nfld 679,013 

Construct refuelling facility Alta 476,567 

Extension and high voltage electrical upgrade BC 3 17,592 

Missile storage facility Nfld 1,392,389 

Renovations to building Nfld 2,531,146 

Design and construct HQ building Ont 2,439,707 

Addition to hangar BC 668,062 

Constnict Low Level Air Defence School NB 5,679,815 

Jetty improvements and utilities NS 12,423,285 

1(X) man armoury NS 2,685,526 

Addition to building Nfld 423,693 

Reconstruct washrooms BC 341 ,848 

Utilities extension sanitary sewer and water BC 257,172 

Install fire alarm system Que 352,615 

Construct Ship repair unit and jetty BC 51,727,458 

Long range radar installation NWT and Nfld 304,587 

Extension to building Que 763,105 

Construct medical/dental clinic building Ont 1 ,640,852 

Forward Operating Location prime contract NWT 39,618,354 

Extension to building Que 566,973 

Indoor target range Alta 613,924 

Fuel dispensing addition Alta 678,433 

Lean-to building Alta 391 ,734 

Construct addition to building Alta 828,292 

Track and field Que 844,994 

Parking lots and roadworks Ont 537,632 

New Military Police facility BC 893,930 

Addition to building Alta 402,000 

Ammunition storage magazine Sask 1,108,883 

Heating system upgrade NS 1 ,4%,648 

Alternate jetty loading facilities BC 502,845 

Relocation of floats BC 1 ,058,465 

Intrusion alarm system Ont 504,83 1 

Addition to building Ont 776,847 

Construct climatic facility Ont 3,944,38 1 

Headquarters building for range control NB 445,144 

Forward Operating Location site preparation NWT 5,489,379 

HMCS Malahat Naval Reserve building BC 3,200,259 

Maintenance facility BC 3,441 ,086 

Construct storage facility Ont 280,000 

Pave married quarters driveways Nfld 585,000 

Construct ready-use storage facility Que 922,821 

Construct garage Ont 460,036 

Construct 100 married quarters Que 8,413,394 

Long range radar installation NWT 28,587,833 

Construct radar sites and install short range radar NWT . . . 35,068,954 

Telecom facility Alta 593,768 

Gym extension to building BC 349,106 

Refrigeration package for climate facility Ont 4,109,104 

Excavation and backfill concrete and steel NB 6,272,488 

Supply and install fire alarm system NS 254,249 

Supply and deliver beach fuel tanks YT, NWT and Nfld . . 437,367 

Supply of fuel tanks for radar sites NWT and Nfld 2,867,858 

Design, fabricate and install steel building BC 436,956 

Construct gatehouse Man 494,916 



$ 


$ 


624,259 


624,259 


31.732,007 


33,720,987 


574,887 


642,4271/1 


13,380 


3,738,8971/1 


16,503 


765,9181/1 


2,250,305 


2,250,305 


635,111 


635.111 


476,567 


476.567*1/1 


314,004 


314,004* 


66,689 


1,392,3891/1 


320,242 


2,534,955 


35.425 


2,439,7071/1 


493,858 


493,858 




5,657,811 


63.175 


12,423,285 {/I 


31,664 


2,685.526*1/1 




423,6931/1 


191,583 


341,8481/1 


257,172 


257,172*1/1 


18,205 


352,6151/1 


11,153,904 


51,674,897 


27.660 


304,5871/1 


761,580 


761,580 


1.584,647 


1,584,647* 


6,310,356 


6,310.356* 


566,973 


566.9731/1 


6,432 


613.9241/1 


55,724 


678.4331/1 


391,734 


391,734*1/1 


750,900 


750,900 


5,581 


844,9941/1 


402,103 


537,6321/1 


5,932 


893,9301/1 


46,996 


46,996 


1,047,366 


1,096,366 


98,183 


1,437,431 


945 


502,8451/1 


646,275 


1,058,4651/1 


493,572 


493,572* 


767,182 


767,182 


1,630,140 


3,909.546 


274,993 


274.993 


5,372,294 


5.372.294* 


1,663,122 


1.663.122 


2,197,314 


3.433.023 


2,507 


280.0001/1 


575,000 


575.000 


789,874 


789.874 


4.260 


460,0361/1 


390.000 


8,413,394*1/1 


855 


28,587,8331/1 


10,338,086 


22,105,067 


587,376 


587,376 


100,489 


349.1061/1 


1,484,909 


3.856,221 


671 


6,272,4881/1 


71,566 


254,249*1/1 


6,384 


6,384 


459,726 


2,867,858 



494.916 



6 . 10 CONSTRUCTION AND/OR ACQUISITION 



PUBLIC ACCOUNTS, 1990-91 



Construction and/or acquisition of land, buildings and works — Continued 



\j*^ 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Maritime Engineering (1982) Ltd Fredericton NB 

Maritime Engineering ( 1982) Ltd Fredericton NB 

Maitec Construction Services Ltd Sherwood Parte Alta . 

VK Mason Construction Ltd Ottawa Ont 

WM McNally Construction Ltd Georgetown Ont 

Mechron Energy Ltd Ottawa Ont 

Meridian Construction Inc Dartmouth NS 

Meridian Construction Inc Dartmouth NS 

Meunier Associes Inc St- Augustin-de-Desmaures Que . 

Mid- Valley Constniction (1982) Ltd Kingston NS 

Mirtren Contractors Ltd Trenton Ont 

MM Construction (1975) Ltd Moose Jaw Sask 

MRB Contractors Ltd Fredericton NB 

MRB Contractors Ltd Fredericton NB 

Multi-Ventures Ltd Tracy NB 

Multi- Ventures Ltd Tracy NB 

Niagara Relocatable Buildings Ltd Grimsby Ont 

Nordic Industries (1979) Ltd Saskatoon Sask 

Northwest Builders Ltd Edmonton Alta 

Olympic Construction Ltd St John's Nfld** 

Olympic Construction Ltd St John's Nfld** 

Ontario Electrical Constmction Co Ltd North Bay Ont . 

PCL-Foundation (joint venture) Edmonton Alta 

PCL-MAXAM (joint venture) Edmonton Alta 

Perma Construction Ltd Victoria BC 

Perma Construction Ltd Victoria BC 

Pine Chalets 370403 Ontario Ltd Barrie Ont 

370403 Ontario Ltd o/a Pinecrest Chalets Barrie Ont . . 

P T Construction Ltd Stephenville Nfld** 

Raylec Power Ltd Union Bay BC 

Ralmax Sand and Gravel Ltd Victoria BC 

Ralmax Sand and Gravel Ltd Victoria BC 

Regent Construction Co Ltd Winnipeg Man 

Constructions Richer Inc Beauport Que 

Rocca Construction Ltd Dartmouth NS 

Roch Lessard Inc Beauce Que 

Roland Duval Inc Nicolet Que 

RTL-Robinson Enterprises Ltd Yellowknife NWT . . . . 
Ruiter Engineering & Construction Ltd Ottawa Ont . . . 

Sagonaska Builders Ltd Belleville Ont 

Les Constructions du Saint-Laurent Ltee Beauport Que 

Sandbar Construaion Ltd Saanichton BC 

Santec Construction Managers Ltd Kingston NS 

Simpson Construction Ltd Fredericton NB 

Sintra Inc N D Bon-Conseil Que 

South Rock Ltd Medicine Hat Alta 

St Lawrence Construction Ltd Beau]x>rt Q\ie 

Standard General Construction Ltd Calgary Alta 

M Sullivan & Son Ltd Amprior Ont 

M Sullivan & Son Ltd Amprior Ont 

Sunshine Contracting Ltd St Albert Alta 

Swagger Construction Ltd Abbotsford BC 

Swagger Construction Ltd Abbotsford BC 

Swagger Constmction Ltd Abbotsford BC 

Swagger Constmction Ltd Abbotsford BC 

TAG Developments Ltd Bedford NS 

TAG Developments Ltd Bedford NS 

Tendev Construction Ltd Surrey BC 

Construction G Therrien Inc Nicolet Que 

Trail-Rite Ratdecks Ltd Tisdale Sask 

Trail-Rite Flatdecks Ltd Tisdale Sask 

Transit Construction Co Ltd Senneville Que 

TRD Building Sales Ltd Medicine Hat Alta 



Addition to building NB 

Addition to building NB 

Upgrade 25 metre firing range Alta 

HMCS Cataraqui Naval Reserve building Ont 

Purchase of land for an armoury Ont 

Auxiliary power units NWT and Que 

Diesel training building NS 

Missile storage facilities NS 

Construction of underground concrete reservoir Que 

Upgrade electrical services to married quarters NS 

Renovation to building Ont 

Hangar battery shop addition Sask 

Extension to gymnasium building NB 

Coal pile mn-off collection and treatment system NB . . . . 

Constmction of a perimeter firebreak NB 

Field meal facility NB 

Interim quarters for militia training centre Ont 

Construction of security fence Sask 

Construct addition to building Alta 

Renovations to building Nfld 

Building addition and renovation Nfld 

Fire alarm system Ont 

Constmct radar sites and install short range radar NWT . . . 

Cargo and passenger terminal Alta 

Central heating plant expansion BC 

Construct addition to and alter hangar BC 

Addition to administration building Ont 

Constmct mezzanine and interior renovaticms Ont 

Constmct building Nfld 

Upgrade transformer station BC 

Constmct street extension BC 

Demolish buildings BC 

Extension to building Man 

Addition and renovation to building Que 

Junior Ranks Mess and Service Club NS 

Forward Operating Location prime contract NWT 

Extension to building Que 

Forward Operating Location site preparation NWT 

Armoury Ont 

Extension to building Ont 

Runway extension NWT 

(Quarters BC 

Aircraft security fence NS 

Vehicle accomodation NB 

Relocate parking areas Que 

Security fence Alta 

Long range radar installations Nfld 

Site dewatering Alta 

Reserve facility Ont 

Addition and alterations to building Ont 

Manhole and conduit system Alta 

Base supply building BC 

Single quarters BC 

Single quarters BC 

Combat Engineer Regiment Complex BC 

Oil storage tank NS 

New sound range facility NS 

Addition to building BC 

Construction of naval armoury and boathouse Que 

Supply fuel tanks for short range radar sites YT and NWT . 
Supply and deliver beach fuel tanks YT, NWT and Nfld . . 

Reinforcement to hangars Que 

Addition to medical/dental facility Alta 



666.470 


661,411 


661.411 


493,786 


482.253 


482.253 


260.860 


252.760 


252.760 


6.238.491 


577,209 


577.209 


1,106.000 


1,106,000 


1.106.0001/} 


2.123.450 


946,154 


946.154* 


2,355.723 


2,002,700 


2.002.700 


2.926.566 


2.919,766 


2.919.766* 


611.829 


513,197 


513.197 


343.081 


335,874 


335.874 


614.206 


609,206 


609,206 


261.459 


%,759 


261,4591/1 


666.768 


666,768 


666,7681/1 


341,128 


341,128 


341,1281/1 


736,999 


87,016 


736,999 {/I 


542,100 


55324 


542, 100 {/I 


325,276 


325.276 


325.2761/} 


448,907 


448.907 


448.9071/) 


428321 


416.285 


416.285 


1.532,765 


150.463 


1332,765 


436,626 


1 16,207 


436,6261/} 


775,219 


643.778 


643,778* 


53,179,499 


25371.987 


41,780,234 


9,799.214 


4,430.068 


4.430,068 , 


1,257,940 


1,013,843 


1,251,048 


2.755371 


2343,225 


2.621.374 


615.809 


308,025 


308.025 


484,176 


156.701 


484,1761/} 


726,005 


14.005 


726,005 


453372 


305.289 


305,289 


362395 


255.653 


255,653 


257,449 


257,449 


257,4491/} 


435.199 


433.199 


433,199 


326.239 


26.827 


326,239 {/} 


4.658,153 


1355,484 


4,658,1531/} 


22366,030 


11308.476 


11,308,476* 


368300 


1,016 


3683001/} 


5,233,094 


5,225,680 


5,225,680* 


5,87U98 


264,354 


5.855388 


363,889 


73.944 


363.8891/} 


3,663,494 


11,910 


3,638,494 


6,948398 


6,705,922 


6,906,465 


360315 


113,831 


360315(/1 


1,462370 


1,309,600 


1,309.600 


607,093 


607,093 


607.0931/) 


348,995 


232,640 


348.9951/) 


30,435,945 


138,130 


30.435.945 1/) 


1,759.298 


1.759.298 


1.759.298*!/} 


3,913,856 


777307 


3.913.8561/} 


1322.871 


1322,871 


1322,871*1/1 


512318 


401,220 


401,220 


913,250 


905,342 


905,342* 


4,654,284 


2,442,851 


4,643,732 


5,638,764 


3333,154 


5,635,267 


10,475,961 


8,149329 


8,608,029 


408,782 


64.681 


64.681 


1,174.613 


1.134.385 


1.134385* 


897,026 


593.008 


593.008 


5,546,486 


2.233.047 


2.233.047 


2.351.071 


641.826 


2,351,0711/1 


415.800 


70.692 


70,692 


554.974 


(7,856) 


554,9741/} 


909,785 


4,816 


909,7851/} 



CONSTRUCTION ANDIOR ACQUISITION 6. 11 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued 



'^Uikir' »fc !tV JHIf »''.,_ 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



TRD Building Sales Ltd Medicine Hat Alta 

Trenton Works Lavalin Inc Trenton NS 

Tri-Steel Industries Inc Montreal Que 

Trident Construction Co Ltd Lunenburg NS 

Trident Construction Co Ltd Lunenburg NS 

Marcel Turmel Inc Beauce Que 

Union des Carrieres et Ravages Ltee Quebec Que 

United Marine Electronics & Comm (1988) Inc 

Nepean Ont 

Vipond Automatic Sprinkler Co Ltd Moncton NB 

Wayne Watson Construction Ltd Prince George BC . . . 

Westeinde Construction Ltd Nepean Ont 

Western Electrics Ltd Dartmouth NS 

Westland Construction Ltd Winnipeg Man 

Wigmar Construction (BC) Ltd Victoria BC 

Williams Murphy & MacLeod (1971) Ltd 

Summerside PHI 

Woodlawn Construction Ltd Dartmouth NS 

Wormald Fire Systems Mississauga Ont 

379064 Ontario Ltd o/a Ram Aire Service Brampton 

Ont 

688996 Ontario Inc o/a Markus Construction 

Pembroke Ont 

NATIONAL HEALTH AND WELFARE $22,101^22 
Department $22,101,522 

DEPARTMENTAL ADMINISTRATION 
PROGRAM $4,498 

HEALTH PROGRAM $22,097,024 
Cayouette et Saia Architectes Montreal Que** 

Construction D Tardif Inc Mercier Que** 

Cox Excavating Tillsonburg Ont** 

Davison Seamone Rickard Adams Architectes Inc 
(previously reported under CD Davison Co Ltd) 
Halifax NS** 

Dineen Construction (Atlantic) Dartmouth NS** 

Dunlop Farrow Aitken Cansfield Toronto Ont** 

Habitat Renaissance Inc Lac Beauport Que** 

Jen-Col Construction Spruce Grove Alta** 

JC Sulphen Construction Ltd Gloucester Ont** 

Kohler Dickey Edmondson Matthews Ottawa Ont** . . 

Lancet Construction Ltd Edmonton Alta** 

Landry Construction Natashquan Que** 

Mathers & Haldenby Inc Toronto Ont** 

NDL Construction Ltd Winnipeg Man** 

NDL Construction Ltd Winnipeg Man** 

Omac Construction Ltd Edmonton Alta** 

Penn-Co Construction Ltd Blumenort Man** 

Penn-Co Construction Ltd Blumenort Man** 

Penn-Co Construction Ltd Blumenort Man** 

Pre-Eng Contracting Ltd Weston Ont** 

Public Works Canada Ottawa Ont 

Public Works Canada Ottawa Ont 

Public Works Canada Ottawa Ont 

Public Works Canada Ottawa Ont 

Roz-Con Construction Ltd Red Deer Alta** 



Construct snack-bar Alta 

Supply and deliver fuel storage tanks YT, NWT and Nfld 

Radar tower structural steel NWT and Nfld 

Re-side and insulate building NS 

Consolidate, supply and install sprinkler system NS 

Construct outdoor pool Que 

Construct earth traverses, ammo magazine area Que . . . . 

Multiplex intrusion alarm system NB 

Install foam fire extinguishing systems Nfld 

Fuel storage facilities BC 

Structural framing for building Ont 

Upgrade electrical distribution system NS 

Construct extension to building Man 

Missile maintenance test facility BC 

Combined services mess PEI 

Addition to building NS 

Fire protection systems NWT and Que 

Upgrade ventilation Ont 

Operations and training facility Ont 



New containment facility and upgrade existing air 

handling systems Que 

Modifications and additions to office facilities Que 

Construction of a nursing station Ont 

Architectural and engineering services — Construction 

of a laboratory and office facility NS 

Construction of a laboratory and office facility NS 

Architectural and engineering services — New containment 

facility and upgrade existing air handling systems Ont . . 

Construction of a nursing station Que 

Construction of a health centre Alta 

Alterations to west wing laboratory. Centre for Disease 

Control Ont 

Architectural services — Health Protection Branch 

Facility Ont 

Construction of a nursing station NWT 

Construction of a nursing station Que 

Architectural and engineering services — Addition to 

Radiation Protection Laboratory Building Ont 

Renovations to nursing residence Ont 

Construction of a nursing station Ont 

Construction of a residence NWT 

Construction of a nine unit residence Ont 

Construction of accommodation at hospital Ont 

Construction of a nursing station Ont 

Modifications and additions to laboratory and office 

facilities Ont 

Construction of a health centre Alta 

Construction of a residence Man 

Construction of a nursing station Que 

Construction of a nursing station and residence BC 

Construction of a health centre Alta 



$ 


$ 


$ 


532,404 


11,332 


532.404 {/I 


1,639,160 


1,589,160 


1.589.160* 


4,025,992 


880,088 


3.940.591 


502,421 


495.539 


495.539 


861,538 


674,044 


674.044 


573,457 


43.140 


43.140 


703,147 


703.147 


703.147 {/I 


376,848 


361.479 


361,479 


1,623,392 


61.231 


1,623,3921/1 


2,576,530 


12,115 


2,576.530*1/ 


2,065,500 


127,367 


127.367 


1,884,974 


898,422 


1.884,9741/} 


382,264 


282,404 


282,404 


3,875,853 


755,445 


755.445 


7,477,564 


415,673 


3.552,064 


679,093 


677,394 


677.394 


1,130,600 


13,350 


13.350* 


871,784 


308,542 


871.7841/1 


875.948 


872,526 


872,526 



1,625,000 


193,282 


10,247,412 


957,682 


1,736,764 


33,319 



1,672,700 


41.523 


1.257,629 


10.834.058 


1.378.938 


1,378,938 


1,332.500 


63.514 


1,010,426 


1,526,635 


565.795 


1,526,635 


710.000 




693,4251/1 


1.384,266 


839.932 


839.932 


266.991 


221.214 


221.214 


1.021.612 




1,021,6121/1 


722.328 


15,146 


722,3281/1 


2.347.432 


406.094 


2,019.054 


274.430 


274,430 


274.4301/1 


473.832 




473.8321/1 


1,276.266 




1.276.2661/1 


802,740 


1,364 


802.7401/1 


386.274 


5,882 


386.2741/1 


1,634.376 


1,149.033 


1.634.376 


7.847.328 


121.397 


7.847,328 


476.515 


476.515 


476.5151/1 


616.344 


327.866 


327.866 


1.619.212 


704,043 


704,043 


1.045.156 




1,045,156 


401.133 


399.777 


399,777 



6 . 12 CONSTRUCTION AND/OR ACQUISITION 



Construction and/or acquisition of land, buildings and works — Continued 



PUBLIC ACCOUNTS, 1990-91 



Name and location of contractor 



Brief description and province of project 



Amount of 1990-91 Expenditures 

contract Expenditures to date 



RJ Nicol Construction (1975) Ltd Ottawa Ont** Addition to Radiation Protection Laboratory Ont 

Smith Carter Dunlop Farrow Winnipeg Man** Architectural and engineering services — Construction of 

a laboratory and office facility Man , 

NATIONAL REVENUE $5,511,754 



$ 


$ 


$ 


18.917.468 


8.099,869 


9,072.552 


10.454.400 


2,057.832 


2.581.764 



Customs and Excise $5,511,754 

Jacques Theoret Inc Ormstown Que 

Kelvin Investments Ltd Cranbrook BC 

MRB Contractors Ltd Fredericton NB 

Penn-Co Constr Ltd Blumenort Man 

Ryan Construction & Dev Ltd and Chester Dawe Ltd 
St John's Nfld 

PARLIAMENT $60,643 
The Senate $60,643 
PRIVY COUNCIL $4,025 
Chief Electoral Officer $4,025 
PUBLIC WORKS $568,964,446 
Department $568,964,446 
SERVICES PROGRAM $425,458,324 
REAL PROPERTY PROGRAM $143,506,122 

A & J L Bourgeois Ltee Contrecoeur Que 

Acres International Toronto Ont 

Alumicor Limited Bedford NS 

Amherst Electrical Services Ltd Moncton NB 



Construction of joint Canada-US facilities Que 

New customs facility BC 

New customs facility NB 

Customs facility Ont 



Processing facility Nfld 



Angkor Construction Inc Ste-Therese Que 

Asbex Enterprises Inc Ottawa Ont 

Barwan General Contracting Amprior Ont 
Basic Management Ltd Mcmcton NB .... 



Bremner Engineering & Construction Ltd Canmore Alta 

Canadian Asbestos Services Ltd Nepean Ont 

Casey-Hewson Construction Ltd Scarborough Ont 

Celeb Construction Ltee Candiac Que 

Coastal Project Management Ltd Clarenville Nfld 

Construction Beland & Lapointe Inc St-Redempteur 

Que 

Construction Buram Inc Ste-Therese Que 

Construction Cobenco Inc Montreal Que 

Construction du Fjord Inc Chicoutimi Que 

Construction du Fjord Inc Chicoutimi Que 

Construction Paval Inc St-Leonard Que 

Construction Vancel Ltee Gatineau Que 

Couvreur Rolland Boudreault et Fils Gatineau Que .... 

D C R Construction Ltd Ottawa Ont 

D L F Mechanichal Ltd Winnipeg Man 

D T B Commercial Contractor Ltd Ottawa Ont 

Donald M Bell Construction Inc Nepean Ont 

Ed Brunei & Sons Ltd Hull Que 

Ed Brunei & Sons Ltd Hull Que 

Ellis Don Ltd Vancouver BC 

Ellis-Don (Atlantic) Ltd Dartmouth NS 

Ellis-Don (Atlantic) Ltd Dartmouth NS 

Entreprises Alfred Boivin Inc Chicoutimi Que 

Entreprises Vibec Div Lemay Vicon Rouyn-Noranda 

Que 

Excavations Loiselle & Freres Inc St-Timothee Que . . . 
Exeter Roofing and Sheet Metal Co Ltd Exeter Ont . . . 
Ferano Construction Ltd Ottawa Ont 



Preparatory works and upgrade Phase II Que 

T-2 international extension Ont 

Government of Canada Building interior demolition NS 
Government of Canada Building electrical upgrade and 

heat conversion NB 

Major repairs Perley Bridge Ont/Que 

Asbestos removal and retrofit Statistics Canada Ont . . . . 

National Archives alterations Riase I Ont 

New Government of Canada Building design and 

construction NB 

Castle Mountain overpass structure Alta 

Wellington Building, asbestos abatement Ont 

Renovations Ont 

Freight elevators 105 McGill Que 

Renovations to Sir Humphrey Gilbert Building Nfld . . . 



Major renovations Phase II (Jue 

Major renovations Que 

Major refit of head office Que 

Major renovations and fit-up Que 

Major renovation Lot II Que 

Upgrade Phase "B" Que 

Temporary fit-up. Natural Museum of Science Que 

Roof renovations Asticou Que 

Constitution Building DND fit-up Phase ID Ont . . . 

Federal building new boiler installation Man 

La Salle Academy handicap accessibility Ont 

Sir John Carling Building, new computer room Ont 

Portage III alterations and additions (^e 

Freight elevators Portage III Que 

Heritage redevelc^ment Sinclair Centre BC 

Sir John Thompson Building renovations NS 

Ralston Building renovations NS 

Banks fit-up ()ue 



Major repairs to barrage Que 

Extwior works (Jue 

Roof replacement Ont 

La Promenade Library of Pariiament fit-up Ont 



1,289,860 




1,289,8601/) 


1,282310 


1,139,472 


1,139,472 


767,000 


789,838 


789,838 


660,245 


663,157 


663,157 


854,049 


254,049 


854,049*1/1 



1,410,086 


1.410,086 


1,410.086 


5,899,500 


887,806 


5.747.246 


319,670 


213,113 


213.113 


351316 


351316 


351316 


683,497 


683.497 


683.4971/1 


336,232 


336.232 


336321/1 


793,017 


425 


793.0171/1 


1,829328 


153,682 


1,829,328 


1,434.206 


760,428 


760,428 


848.847 


841,805 


841,805 


477,796 


184,%6 


477,796 {/I 


1,134,651 




1.127,987 


10,540,900 


5337,961 


10.476,376* 


1,800.256 


136 


1.800.256*i/ 


1,678,956 


819.431 


1.678.956 


5,603,342 


568,944 


5,603,342 


548321 


548321 


548321 


842389 


587,887 


587,887 


20337,726 


18,509 


20337,7261/1 


1,298,014 


372,381 


372381 


367.950 


367,950 


367,9501/1 


756,665 


756,665 


756,665 


411,908 


143,802 


411,908 


498,939 




489370 {/I 


843,251 


130,600 


130,600 


348,911 


348,91 1 


348,911 


680,389 


190,423 


190,423 


29,068,277 




29,068,277 


4,381,937 


424,494 


4381,938 


12,277,948 


6,932.777 


7.001397 


526,078***'" 


526.078 


526.078 


1,017.116 


1,017,116 


1,017,116 


978.097 




978,097 {/I 


252364 


252,364 


252,3641/1 


372399 


372,599 


372,5991/1 



CONSTRUCTION AND/OR ACQUISITION 6 . 13 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Femand Gilbert Ltee Chicoutimi Que 

Fred R Dickinson Ltd Woodstock NB 

Fred R Dickinson Ltd Woodstock NB 

Globe Realty Management Ltd Ottawa Ont 

Gordon Sestock Construction Inc Montreal Que 

Hanlon Construction Ltd Richmond BC 

Hasting County General Contract Kingston Ont 

Heather & Little Ltd Toronto Ont 

Hebert Tnicking Ltd Prince George BC 

Herve Pommerleau Inc Montreal Que 

Herve Pommerleau Inc St-Georges Que 

Hitec Steel Bumaby BC 

Honeywell Ltd Edmonton Alta 

JCR Construction Ltd Victoria BC 

Jim Dent Construction Ltd Hope BC 

Joe Arban Contractor Ltd Gloucester Ont 

John Miller & Sons Ltd Winnipeg Man 

Joneljim Concrete Construction Ltd Sydney NS 

Kerschbaumer Coating Inc Coquitlam BC 

Kledo Construction Fort Nelson BC 

Kodiak Earthmovers Ltd Fort St John BC 

LLC General Contractors Ltd Nepean Ont 

La Commission Scolaire Hull Que 

Larwill Construction Inc Whitehorse YT 

Le Groupe Paval de Const et Invest Inc St-Leonard 

Que 

Les Entreprises Cogepro Ltee Laval Que 

Les Toitures Raymond Inc Hull Que 

Magus Construction Ltd Kanata Ont 

Magus Construction Ltd Kanata Ont 

Marine Oil Services Ltd Eastern Passage NS 

Maritime Steeplejack Company Ltd Bathurst NB 

Maikin Brothers Ltd Castlegar BC 

Marshall Macklin Monaghan Don Mills Ont 

Master Plumbing & Heating Winnipeg Man 

McCauley Electric Ltd Ottawa Ont 

Melanson Enterprises Limited Moncton NB 

Minto Development Inc Ottawa Ont 

Mometal Inc Longueuil Que 

Nuway Crushing Ltd Whitehorse YT 

Omers Realty Corporation Ottawa Ont 

Ottawa Structural Concrete Services Ltd Nepean Ont . . 
Patella Construction Ville La Salle Que 

PCL Constructors Pacific Inc Richmond BC 

Peter Brothers Ltd Penticton BC 

Pickell Construction Ltd Fort St John BC 

Place De L'Assomption Ltee Moncton NB 

PC Parent Construction Ltd Ottawa Ont 

Roberts & McNeil Construction Ltd Charlottetown PEI 

Seaboard Construction Inc Dartmouth NS 

Sharp Const Ltd (previously reported under MLC 

Construction) Prince George BC 

Sharp Const Ltd (previously reported under MLC 

Construction) Prince George BC 



Vieux Port de Chicoutimi site renovation Que 

Government of Canada Building air conditioning 

alterations NB 

Government of Canada Building alterations to basentent 

and first floor NB 

Fit-up of 1 2th floor. Royal Bank Centre Ont 

Interior fit-up, 715 Peel Que 

New Westminster Railway Bridge pier reconstruction BC . 

Painting structural steel Laurier Ave Bridge Ont 

L'Esplanade Laurier roof replacement Ont 

Alaska Highway crushing and stockpiling BC 

Transformation of building to laboratory Que 

Renovation to wall and brick, Complexe Guy Favreau Que 

Esquimau graving dock crane refurbishing BC 

Install alarm system Canada Place Alta 

Custom house Victoria, alterations BC 

Fisheries and Oceans, construct office BC 

Parliament Hill Centre Block renovations/marble Phase I 

Ont 

Govemmoit of Canada Building demolition and 

refinishing Man 

Government of Canada Building renovations NS 

New Westminster Railway Bridge maintenance BC 

Alaska Highway construction BC 

Alaska Highway construction BC 

National Gallery of Canada coldroom revision Ont 

Purchase of school Que 

Government of Canada Building demolition of designated 

portion YT 

Repairs to first floor Que 

Freight elevators Que 

Roof replacement Victoria Museum Ont 

Customs and Immigration Building alterations Ont 

Fit-up warehouse, 440 Coventry Road Ont 

Wharf repairs/design NS 

Painting centilever section of international bridge NB .... 

Alaska Highway granular base BC 

Restore T-1 ply structure emergency repairs Ont 

Customs examining warehouse, new boiler system Man . . 
Parliament Hill Centre Block renovations/electrical and 

fire alarm Ont 

Customs Building window and panel replacement NB 

Alterations to floors 4, 5 and 6, Minto Place Ont 

Parliament Hill Centre Block renovations/miscellaneous 

metal works Ont 

Alaska Highway crushing BC 

Fit-up of 7th floor. Constitution Square Ont 

Victoria garage, concrete slab repairs Que 

Parliament Hill Centre Block, renovate millwork doors 

and frames Ont 

Government Of Canada Building demolition and 

construction YT 

Alaska Highway asphalt overlay BC 

Alaska Highway slide repair BC 

Government of Canada Building renovations NB 

Renovations to 17th floor, R H Coates Building Ont 

Dominion Building demolition and removal of ceilings PEI 
Fit-up warehouse NS 

Alaska Highway granular base BC 

Alaska Highway construction BC 



2,874,570 



497,597 



410,285 



$ 

1,687,634 

461,667 



28,907 



$ 

2,874.571 

461,667 



310,571 


179,946 


179,946 


479,583 


479,583 


479,5831/1 


669,908 


427,420 


669,408 


305,506 


305,506 


305,506 (/I 


291,800 


291,800 


291,800 


716,719 


1,111 


716,7191/1 


1,573.010 




894,265 (/I 


3.863.864 


5,654 


3,863,8641/1 


7.389,825 


2,093,338 


2,093,338 


547,191 


320,000 


320,000 


465,443 


22,973 


465,4431/1 


2,814,852 


746,084 


746,084 


755,490 


673 


755,4901/1 


470.046 




470,0461/1 


382,766 


46,169 


382,7661/1 


4,142,479 


1,590,148 


1,590,148 


329,661 




329,661 I/I 


3,626,202 


3,626,202 


3,626,2021/1 


5,972,987 


334,654 


5,972,9881/1 


305,585 


19,318 


19,318 


16,288,426 


1,304,232 


22,049,672 


488,907 


(516) 


488,3911/1 


1,264,952 


438,835 


1,264,9.521/1 


172,557 


172,557 


172,557 


651,002 


480,000 


480,000 


2,607,106 


645,128 


2,607,1061/1 


319,958 


319,958 


319,958 


293,600 


(4,402) 


189,598 


885,000 


335,620 


335,620 


1,810,133 


(26,000) 


1,777,363*1/1 


556,230 


105,993 


531,278 


441,272 




439.593 


2,386.554 


44,000 


2.386,554 


1,061.626 


797,000 


797,000 


264,793 


264,793 


264.7931/1 


764,595 


39,000 


764,595 


536,025 


536,025 


536,025 


339,539 


339,539 


339,539 


349,143 


349,143 


349,1431/1 



410,285 



19,017,005 


9341.332 


9.341,332 


6,161,438 


6,161,438 


6,161,4381/1 


498.255 


498,255 


498,2551/1 


19,600,000 


6,953,739 


6,953,739 


284,771 


284,771 


284,771 


293,838 




293,838* 


1,233.305 


20.152 


1,233.305 


1.239.614 


153.932 


1,213.122 


1.013317 




1.013.3171/) 



6 . 14 CONSTRUCTION AND/OR ACQUISITION 



PUBLIC ACCOUNTS, 1990-91 



Construction and/or acquisition of land, buildings and works — Continued in r 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Sheltco Construction Ltd (previously reported under 
Shiltco Construction Ltd) Calgary Alta 

Sheltco Construction Ltd Calgary Alta 

Simmchen Construction Ltd Moncton NB 

Simpson Construction Limited Fredericton NB 

Spec Tech Ltd Ottawa Ont 

Spring Point Management Ltd Kelowna BC 

Stelee Developments Limited Armdale NS 

Sterling Crane (Division of Procrane Inc) Edmonton 
Alta 

Thomas Fuller Construction Co Ltd Ottawa Ont 

Tri-City Contracting Ltd Kamloops BC 

Trident Construction Ltd Lunenburg NS 

V C I Controls Nepean Ont 

Vie-Buih General Contractors Inc Nepean Ont 

Vipond Automatic Nepean Ont 

Westboro Carpet and Drapery Nepean Ont 

SOLICITOR GENERAL $103,816,490 

Correctional Service $59,760,248 

AARE Construction Inc Montreal Que** 

Amron Construction Redcliff Alta** 

Bangma Construction Div of 835223 Ontario Inc 

Collins Bay Ont** 

Bert French & Son Ltd Port-Sydney Ont** 

Bird Construction Company Ltd Winnipeg Man** 

Bird Construction Company Ltd Winnipeg Man** 

Brazeela & Burkosky Ltd Prince Albert Sask** 

Carl Jensen Building Services Kingston Ont** 

Churchill Electric & Assoc ( 1987) Ltd Victoria BC** . . 

Construction Beaudoin (1977) Iik Laval Que** 

Construction Gaston Picaid Inc Chamy Que 

Construction Jacquard Inc Laval Que** 

Construction Jacques Theoret Inc Ormstown (Jue** . . . 
Dufresne Piling Company (1967) Ltd Ottawa Ont** . . . 

Ellis Don Construction Ltd Nepean Ont** 

Ellis Don Construction Ltd Nepean Ont** 

Emmons & Mitchell Construction Ltd Kingston Ont** 
Entreprises Bon Conseil Ltee Ancienne-Lorette ()ue** 

Excavation de Chicoutimi Inc Chicoutimi (Jue** 

Forewest Construction Ltd Abbotsford BC** 

Friendship Construction Co Ltd Kingston Ont** 

G Beaudet et Compagnie Ltee Warwick (Jue** 

Glaser Custom Homes 504855 Ontario Ltd Kingston 

Ont** 

Glaser Custom Homes 504855 Ontario Ltd Kingston 

Ont** 

Grinnell Fire Protection Systems Saskatoon Sask** . . 

Innovative Enterprises Ltd Abbotsford BC** 

Jim Dent Construction Ltd Hope BC** 

Lancet Construction Ltd Edmonton Alta** 

Laval Fortin Ltee Alma Que** 

Laval Fortin Ltee Alma ()ue** 

Les Chantiers de I'Estrie Montreal (Jue** 

Les Constructions Ricnor Ltee Laval Que** 

Les Installations Electriques Pichette Inc Laval 

(3ue** 

Mike's Electric Ltd Oxford NS** 

Modem Construction (1983) Ltd Moncton NB** 

M Sullivan & Son Ltd Amprior Ont** 

Nepcon Inc Laval Que** 



Trans Canada Highway paving, clearing and grading Alta . 

Grading gravel and asphalt surfacing Alta 

Revised scope of work erecting monument NB 

Customs Building electric heat conversion NB 

Constitution Building fit-up Phase 2R Ont 

Rehabilitation Kicking Horse River Bridge overpass BC . . 
Bedford row building interim demolition NB 

Crane repairs to Esquimalt graving dock BC 

National Aviation Museum construction Ont 

Federal building renovations BC 

Government of Canada Building office expansion NS 

National Gallery of Canada upgrading of control system 

Ont 

Victoria Building upgrade elevators Ont 

National Research Council sprinkler and fire alarm 

system Ont 

Place du Centre carpet replacement (Jue 

Tower construction Cowansville Que 

Perimeter fence Bowden Alta 

Auditorium addition Collins Bay Ont 

Microfilm industrial shop Beaver Creek Ont 

Install security fence Stony Mountain Man 

New industries building Stony Mountain Man 

Paving and upgrading perimeter road Sask 

Abbatoir addition and alterations Joyceville Ont 

Electrical upgrade William Head BC 

Install security windows Laval (Jue 

Foundation main building Donnaconna (Jue 

Install security windows, fire alarm and sprinklers 

Ste-Anne-des-Plaines Que 

Build family visitation units Cowansville (Jue 

Site preparation Ont 

Fit-up Phase I Ont 

Base building Phase I Ont 

Upgrade jwwer supply Kingston Ont 

Penitentiary construction Port-Cartier Que 

Penitentiary construction Port-Cartier (Jue 

Stage 1 of construrtion of medium security institution BC 

Exploratory and emergency masonry repairs Ont 

Penitentiary expansion Ste-Anne-des-Plaines Que 

Roof replacement and alterations Collins Bay Ont 

Prison for women works and engineering building Ont . . 

Sprinkler upgrading Prince Albert Sask 

Construct new principal entrance BC 

Kitchen renovation/addition Mountain Institution BC . . . 

Kitchen renovations Alta 

Penitentiary construction Port-Cartier (Jue 

Penitentiary construction Port-Cartier Que 

Service entrance Building 20 Cowansville Que 

Build family visitation units Laval Que 

Install fire alarm system Laval (Jue 

Electrical modifications living units NS 

Access roads and parking NB 

Housing unit Warkworth Ont 

Upgrade water distribution system Laval Que 



3,939,134 


1,917,666 


2,765.766 


1,193,816 


887,521 


887,521 


1,568,773 


290,207 


1,569,073 


630,948 


630,948 


630,9481/1 


2%,261 


38,578 


2%,261|/) 


988,944 


687,595 


687,595 


483,242 


421,300 


421,300 


690,567 


%,512 


667,0791/1 


7,099,459 




17,099,459 


1,053,206 


651,283 


1,051,575 


903,273 


768,273 


903,273 


357,850 


357,850 


357,850 


604,000 


10,000 


10,000 


1,481,882 


1367,010 


1,481,882 


367,832 


367,832 


367,8321/1 



301,065 




301,065 ^ 


299,031 


168,058 


168,058 


338.136 


338,136 


338,1361/1 


289399 


289,399 


289,399 {/I 


691.641 


264,637 


667,929* 


2,234,114 


55,814 


2,234,114{/| 


337,428 




337,4281/1 


1,131,656 


(11,044) 


1, 131,6561/1 


476,031 




476,0311/1 


570,547 


1,675 


570,547 {/I 


397,941 




397,941 1/1 


1,728,699 


1.728.699 


1,728,699 ■ 


409,697 


28.313 


409,697 {/J 


1,907,239 


15.899 


1.907,2401/1 


17,403,671 


13,412,601 


13,412,601 


6,772,858 


6,274,958 


6.772,858* 


637,062 


81,074 


81,074 


18,860,070 


45,000 


18,860,0701/1 


2,560,233 




2,560,2331/1 


1,376,901 




1,376,901 


645,420 


645,420 


645,420 


7,962,270 




7,962,2701/1 



313,450 



148,236 



313,4501/1 



317,621 


317,621 


317,621 {/I 


438.421 


179,441 


438,421 


743,784 




700.502 


280.412 




281311 


646.611 


340,689 


633,911 


1.422.435 


24,252 


1,422,4351/1 


1.546,922 




1346,9221/1 


293.639 


85374 


293,639 


266.158 


266,158 


266,158 


680,000 


65.636 


680,000 


461,915 


244,615 


461,9151/1 


465.116 


465,116 


465,116{/1 


5373.113 


3,061,726 


5,373,113 


311.801 


258.654 


311.801 {/I 



CONSTRUCTION AND/OR ACQUISITION 6 . 15 



iM.. 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued 



1*^tiT.ML . 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Niagara Relocatable Buildings Ltd Grimsby Ont** .... Accommodation units Bath Ont 

Northal Construction Ltd Montreal Que** Refit main electronic control room Cowansville Que . 

Pentagon Building Construction Edmonton Alta** .... Construction of administration building Alta 

Polyval Construction Inc St-Hubert Que** Refit building No 18 Que 

Security Information System Inc Montreal Que Cell calling system Que 

Seney Electrique Inc Famham Que** General lighting for interior grounds Que 

Seney Electrique Inc Famham Que** Install fire alarm system Cowansville Que 

Simmchen Construction Ltd Fox Creek NB** Redevelop C-16 NB 

Simmchen Construction Ltd Fox Creek NB** Gymnasium construction Phase I NB 

Societe Immobiliere de Construction SOIMCO Inc 

Laval Que** Build family visitation units Laval Que 

Steele Electric Inc Brantford Ont** Cell call system Bldg 8, 9, 10 and 1 1 Warkworth Ont 

Steen Contractors Ltd Dartmouth NS** Replace heating system Springhill Institution NS 

Sun Rae Construction Ltd Kingston Ont** Retrofit tunnel and services Kingston Ont 

TA Andre & Sons (Ontario) Ltd Kingston Ont** Addition and renovation Phase II Millhaven Ont 

Team Construction Ltd Moncton NB** New dining facilities NB 

Town & Country Fire Protection Calgary Alta** Fire protection Drumheller Alta 

Tri-Cor Development Ltd Moncton NB** Replace heating system Springhill Institution NS 

Tri-Cor Development Ltd Moncton NB** Warehouse Dorchester NB 

WV Wallans Contracting Ltd Carrying Place Ont** . . . Alterations to upholstery shop Kingston Ont 

WV Wallans Contracting Ltd Carrying Place Ont** . . . Unit management offices Kingston Ont 

WV Wallans Contracting Ltd Carrying Place Ont** . . . Domestic hot water living units Warkworth Ont . 

Royal Canadian Mounted Police $44,056,242 

344070 Alberta Ltd Edmonton Alta** RCMP complex Alta 

Anaheim Construction Ltd Winnipeg Man** RCMP detachment Man 

Avraham Ing in trust Ottawa Ont** RCMP detachment fit-up Ont 

Beattie Construction Services Saint John NB** RCMP detachment NB 

Bemar Construction Ltd Edmonton Alta** RCMP detachment and quarters Alta 

Wm Berg Construction Ltd Castlegar BC** RCMP subdivision BC 

Better Contracting Ltd St John's Nfld** RCMP quarters Nfid 

Bluebird Investments Ltd Grand Falls Nfld** RCMP quarters Nfld 

Bluebird Investments Ltd Grand Falls Nfld** RCMP garage and workshop Nfld 

Bronnenco Ltd Hyde Parte Ont** RCMP detachment Ont 

Bmle Construction Ltd Almonte Ont** RCMP training building Ont 

Ed Brunet & Sons Ltd Hull Que** Renovations to training centre Ont 

Ed Brunet & Sons Ltd Hull Que** Renovations to training centre Ont 

Canadian Asbestos Richmond BC** RCMP complex BC 

Capital Petroleum Services Ltd Vars Ont** RCMP HQ Ont 

Cavan Contractors Ltd Edmonton Alta** RCMP detachment and quarters NWT 

Chansilwain Const Ltd Vancouver BC** RCMP detachment BC 

Charter Const Mgmt Ltd Calgary Alta** RCMP detachment BC 

City Builders Ltd St John's Nfld** RCMP detachment Nfld 

Clarke-Bowler Edmonton Alta** RCMP detachment NWT 

Coady Constr & Excavating Ltd Torbay Nfld** RCMP division HQ Nfld 

Const Irenee Paquet & Fils Inc Montreal Que** RCMP detachment Que 

Country West Construction Ltd Abbotsford BC** RCMP detachment BC 

Cullen Detroit Diesel Allison Kirkland Que** Auxiliary power system Ont 

DGS Construction Co Ltd Surrey BC** RCMP detachment BC 

Dem Con Construction St John's Nfld** RCMP detachment Nfld 

Dem Con Construction St John's Nfld** Married quarters Nfld 

Eastern Contracting Ltd Mount Pearl Nfld** RCMP detachment Nfld 

Empire Builders Ltd St John's Nfld** RCMP detachment Nfld 

Les Entreprises Jules Camirand Inc Montreal Que** . . . Hangar construction Que 

Vince Ferro Construction Ltd Windsor Ont** RCMP airport building Ont 

G Hahn Contracting Ltd Fort Qu'appelle Sask** RCMP detachment Sask 

High Line Construction Ltd Saskatoon Sask** RCMP quarters NWT 

High Line Construction Ltd Saskatoon Sask** RCMP quarters NWT 

High Line Construction Ltd Saskatoon Sask** RCMP quarters NWT 

High Line Construction Ltd Saskatoon Sask** RCMP detachment renovations NWT 

Humboldt Lumber Mart Ltd Humboldt Sask** RCMP detachment Sask 

Jomanic-Can Inc Iqaluit NWT** Hangar door and heated storage NWT 

Joneljim Concrete Const Ltd Sydney NS** RCMP detachment NS 

CG Kearney Const Canada Ltd Nepean Ont** Refit RCMP HQ Ont 

L&R Construction Ltd Stewiacke NS** RCMP detachment NS 



$ 


$ 


$ 


819,081 


1.781 


819,0811/1 


647,740 


14,762 


647,7401/1 


718,297 






398.643 


398.643 


398,6431/1 


428.749 


76.300 


76,300 


348.597 


3.195 


348,597*1/1 


733.548 


137,734 


733,548 


272.500 


272.500 


272.500 


1,527,137 




1,527,137* 


320,292 


320.292 


320.292 


398,854 


34.304 


398.8541/1 


U76.107 


1.376.107 


1.376.107 


1.7%.951 


1.7%,951 


1,7%,95I 


1.655.412 


24.570 


1,655,4121/) 


1.749,625 


134.625 


1.749.6251/} 


409,617 


26.618 


409.617 


3,123.434 


1,223 


3,120.956 


533.086 


280,075 


280,075 


375.565 


854 


375.5651/1 


347,644 


6,698 


347,6441/1 


319,818 


319,818 


319,8181/1 


298.343 




295.643 


2,801,250 


2.281 


2.801,250 


329,620 


329.620 


329,6201/1 


1.157.268 


1,157.268 


1,157,268 


1.351.602 


612,612 


1,053,039 


2,866,991 


5.822 


2,861,871* 


269,954 


54.954 


269,954* 


491.495 


22.155 


491,495*1/1 


264.620 


179.620 


264,620* 


926.937 


877.028 


877,028 


743.265 


743.265 


743,265 


1.611,249 


29,394 


1,611,2491/1 


2.489.610 


18,698 


2.489,6101/1 


492.661 


318,548 


492,661 {/) 


506,964 


506,964 


506,9641/1 


2.151.269 


1,470,515 


2,145,945 


1.107.161 


424,305 


1,107,1611/1 


1.118.058 


17.069 


17,069 


409,726 


109.726 


409,726 


1,706,709 


181 


1,706,709 


1.236.300 


464.315 


464,315 


276.170 


276.170 


276,170 


1.044.853 


180.031 


180,031 


564,489 


564.489 


564,4891/1 


2,049,687 




2,049.6871/1 


1.213,189 




1,213,1891/1 


292,195 


9,980 


292,195 


1,053,909 


472.008 


1,053,9091/1 


1,333.109 


l.%6 


1,333,109 


1,136390 


450.000 


450,000 


1,147352 


851.633 


851,633 


1.075,055 


176,442 


1,072,252 


385.074 




385,074 


452.800 




452,800 


965.671 


19,031 


963,6711/1 


287,968 


216.118 


287 ,%8* 


749,602 


749.602 


749,602 


1,473,786 


112,111 


1,473,786 


1,010,658 


685,095 


1,010,658 


145,696 *•• 


60,323 


145,6961/1 


1.280.875 


2,970 


1,280.8751/1 



6 . 16 CONSTRUCTION ANDfOR ACQUISITION 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued Hy (*^>j).vw|r , 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 Expenditures 

Expenditures to date 



Laplante Building Ltd Ottawa Ont** 

Alain Lavoie Ltee Chicoutimi Que** 

MRL Contracting Ltd (previously reported under 

Efco Enterprises Ltd) Renews Nfld** 

Marbella Pacific Construction Delta BC** 

Monarch Construction (82) Ltd Humboldt Sask** . . . 

Moriey Construction Inc Nepean Ont** 

New Dimensions Building Edmonton Alta** 

Newklas Construction Canada Ltd Calgary Alta** . . . 
PCL Construction Northern Inc Yellowknife NWT** . 

PT Construction Ltd Stephenville Nfld** 

Pentagon Building Corp Edmonton Alta** 

Perma Construction Ltd Victoria BC** 

Rada Construction & Mgmt Ltd Calgary Alta** 

Redcliff Bldg Corporation St John's Nfld** 

Ruiten Engineering & Const Ltd Ottawa Ont** 

SBW Wright Construction Ltd Saskatoon Sask** 

Eric Seaward Enterprises Ltd Port aux Basques 

Nfld** 

Steinitz Construction Ltd Saskatoon Sask** 

TR Construction Ltd Dauphin Man** 

Taplen Construction Ltd Ottawa Ont** 

Timcon Construction Ltd (previously reported under 

Timcom Construction Ltd) Red Deer Alta** 

Tison Construction Corp (previously reported under 

Fison Construction Ltd) La Ronge Sask** 

Tricor/Westridge Consortium Regina Sask** 

TriStad Developments Ltd Edmonton Alta** 

Vanderspoel Construction Ltd Gibbons Alta 

Westland Construction Ltd Winnipeg Man** 

Zuccavini Construction Ottawa Ont** 

TRANSPORT $103,206,362 

Department $103,206,362 

A B McLean Ltd Sault Ste Marie Ont** 

Aberdeen Paving Ltd Bedford NS** 

Acadia Forest Products Chatham NB 

Aero Flight Holding Ltd St John's Nfld 

Agrodrain Systems Ltd Osgoode Ont** 

Air Canada Montreal Que 

AJ Wing & Sons Const Ltd Thunder Bay Ont** 

Alexander Construrtion Ltd West Vancouver BC** . . . 

Alexander Hume Incorjwrated Saint John NB** 

Alexander Hume Incorporated Saint John NB** 

Allard Construction Ltd Thunder Bay Ont** 

Antigonish Construction Ltd Antigonish NS 

APV Canada Inc Saint-Laurent Que** 

Archibald Enterprises Inc Garrick Sask** 

Armeco Construction Ltd Vancouver BC 

Asbestos Erectors of Canada Ltd Montreal (Jue** .... 

Associate Builders Ltd Moncton NB** 

B A Blacktop Limited Cranbrook BC** 

Bay Developers Ltd Comer Brook Nfld** 

Bay Developers ( 1984) Ltd Comer Brook Nfld** 

Beaver Concrete & Construction Co Ltd Richmond 
BC** 

Beaver Concrete & Construction Co Ltd Richmond 
BC** 

Becnor Construction Ltd Houston Tx USA** 

Bel Contracting Ltd Surrey BC 

Belcher Construction Ltd Montreal Que** 

Black & MacDonald Ltd Dartmouth NS** 

Black & McDonald Limited Ottawa Ont** 



Renovations to Canadian Police College Ont 

RCMP detachment Que 

RCMPquarters Nfld 

RCMP detachment BC 

RCMP detachment Sask 

RCMP training centre Ont 

Patrol cabin NWT 

RCMP detachment Alta 

RCMP detachment NWT 

RCMP detachment Nfld 

RCMP detachment Alta 

RCMP security detachment BC 

RCMP detachment Alta 

Hangar renovations Nfld 

Renovations to training centre Ont 

RCMP detachment Sask 

RCMPquarters Nfld 

Airport detachment Sask 

RCMP detachment Man 

RCMP hangar Ont 

RCMP subdivision building Alta 

RCMP detachment Sask 

Renovations to training academy Sask 

Headquarters renovations Alta 

RCMP detachment Alta 

RCMP detachment Man 

RCMP training centre Ont 

Dredging 1989 Ont 

Resurface runway 06-24 and taxiway A NS 

Land acquisition NB 

General services building Nfld 

Shore protection works Ont 

Major modifications Terminal 2 Ont 

Maintenance and storage building Ont 

Gate 32 building modifications BC 

Dredging NB 

St-Laurent maritime channel Que 

Atmospheric environment services facility Ont 

Improve shale disposal site NS 

Replace generating sets Que 

Recabling of runway Grise Fiord NWT 

Modification and expansion to air terminal building BC . 

Asbestos removal Phase V Que 

Expand, modify terminal building NB 

Resurface runway 16-34 BC 

Site improvements Nfld 

Groundside services — Air terminal building foundations 
Nfld 

Taxiway I construction BC 

Taxiway H construction BC 

Air operations building control tower Alta 

Drainage improvements BC 

Construction of a flight service station Que 

Rehabilitate central heating plant NS 

Restore runway aptproach lighting Ont 



$ 


$ 


$ 


361,220 


361,220 


361.220 


1,072,252 




1,072,2521/1 


283,226 




283.2261/1 


1,025,821 


68.043 


1.025.821 I/I 


600,853 


59,665 


600,853 


679,739 


302,600 


302,600 


319,425 


30,814 


319,425 


1,089,410 






1,548,682 


13,708 


1,545,500 


883,441 


453,006 


883,441 


1,077,830 


5,146 


1,077,8301/1 


936,596 


398,568 


935,804 


2,033,975 




2,033,975 


1,533,973 


1,100,000 


1,100,000 


1,030,127 


671,044 


671,044 


633,336 


10,591 


633,3361/} 


3033)3 


1 10,003 


303,2031/1 


918,017 


661,266 


661,266 


895,107 




895,107 {/) 


3,661,162 


3,030,069 


3,030,069 


3,450,667 


12,771 


3,450,6671/1 


668,024 


210,672 


664,461 


1,741,384 


1,319,153 


1,319,153 


320,377 




320,3771/1 


943,411 


591,068 


591,068 


749,674 




749,674 


1,386,103 


1,386,103 


1,386,103 



1,617,753 


860,567 


1,617,753 {/I 


582,458 


582,458 


582,4581/1 


627,002 




627,0021/1 


5,561,065 




5,561,065 


287,310 


287,310 


287,3101/1 


17,800,000 


10,000,000 


13,000,000 


826,377 




826,377 


304,710 


132,080 


304,710*1/1 


1,005,761 


630,000 


630,000 


1,032,570 


1,032,570 


1,032,5701/1 


305,452 


7,459 


299,7% 


604,072 


17,3% 


604.0721/1 


329,983 


317,823 


317,823 


311,020 


71,080 


311,0201/1 


9,043,109 


15,000 


9,043,109 {/I 


452,292 


152,525 


452,292*1/1 


1,093,410 


2,453 


1,093,4101/1 


1,494,634 


1,493,577 


1,493,577 


747,135 


747,135 


747,1351/1 


1,421,934 


1,412 


1.421,934*1/1 


4,063,330 


1,263,705 


1.263,705 


1,518,811 


797,944 


797,944 


9,870,891 




9,870,891 {/I 


2,203,808 




2,203,793 if] 


2,155,518 




2,155,5181/1 


1,400,162 


7,630 


1,400,162 


401,677 


335,046 


335,046 



CONSTRUCTION AND/OR ACQUISITION 6.17 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 Expenditures 

Expenditures to date 



Black & McDonald Ltd Calgary Alta** 

Black & McDonald Ltd Ottawa Ont** 

Black & McDonald Ottawa Ont** 

Boyd and Garland Construction Ltd Dartmouth NS 

Bre-Ex Limited London Ont** 

Bruel & Kjaer Canada Ltd Concord Ont 

Burry's Marine Division Ltd Mount Pearl Nfld** 

B-A Construction Ltd Winnipeg Man** 

C M Stewart Co Ltd Dalhousie NB** 

Canadian Dredge and Dock Inc Don Mills Ont** 

Canadian Dredge and Dock Inc Don Mills Ont** 

Canadian Exposition Centre Ottawa Ont 

Canadian Exposition Centre Ottawa Ont 

Carlson Constructors Inc Saskatoon Sask** 

Cartier Construction Inc Don Mills Ont** 

Cartier-McNamara Corporation Whitby Ont** 

Christie Mechanical Contractors Limited Palagrave 

Ont** 

Chubb Alarm Mississauga Ont** 

Cie de Ravage d'Asphalte Beaver Montreal Que** .... 
Cie de Ravage d'Asphalte Beaver Montreal Que** .... 

City of Calgary Calgary Alta** 

CJ Duguid Flooring Ltd Markham Ont 

Comeau & Savoie Construction Caraquet NB** 

Concrete USL Ltd Calgary Alta** 

Construction Bugere Inc St-Hyacinthe Que** 

Construction Desourdy Inc St-Hubert Que** 

Construction Gely Inc (previously reported as Gely 

Inc (Construction)) Ancienne-Lorette Que** 

Construction Gely Inc Ancienne-Lorette Que** 

Construction Gely Inc Ancienne-Lorette Que** 

Construction Vanneau Ltee Const Ro-Bo-Ha Beauport 

Que** 

Construction Vanneau Ltee Const Ro-Bo-Ha Beauport 

Que** 

Control Data Canada Ltd Ottawa Ont 

Corrigan Instrumentation Georgetown Ont 

Corrigan Instrumentation Georgetown Ont 

Corrigan Instrumentation Toronto Ont 

Couvreur Verdun Inc Montreal Que** 

Cox Excavating Div of 349538 Ont Ltd Tillsonburg 

Ont** 

Crown Raving & Engineering Edmonton Alta** 

Crown Raving & Engineering Edmonton Alta** 

D G Smith Engineering Ltd Taylor BC** 

D J Retroleum Peace River Alta** 

Davico Inc (Les Entreprises) Le Gardeur Que 

Dean Construction Company Limited Tecumseh Ont** 
Dean Construction Company Limited Tecumseh Ont** 
Demix Construction (Div de Ciment St-Laurent Inc) 

Que 

Dessourdy Inc (Les Constructions) St-Hubert Que .... 

Dexter Construction Co Ltd Bedford NS** 

Dexter Construction Co Ltd Bedford NS** 

Dineen Construction Rexdale Ont** 

Dragage F R R D Ltee Sorel Que** 

Dragage St-Maurice Inc Notre-Dame-de-Rierreville 

Que** 

Dufferin Construction Co Ltd Oakville Ont** 

Dufferin Construction Co Ltd Oakville Ont** 

Dufferin Construction Company Oakville Ont** 

Dufferin Construction Oakville Ont 

Duntri Construction Ltd Oshawa Ont** 

Eastern Contracting Ltd Mount Rearl Nfld** 



Interruptible power unit replacement Alta 

Install Odal System Ont 

Prepare and illuminate runways signs Ont 

Construct air terminal building and related work PEI 

Upgrade water distribution system Ont 

Replace noise monitoring equipment Ont 

Standardize lightstations Nfld 

Servicing of general aviation area Man 

Containment facility modifications NB 

Maintenance dredging Ont 

Maintenance dredging Ont 

Terminal 1 signage equipment Ont 

Terminal 2 signage equipment Ont 

Airport maintenance building addition Sask 

Harbour improvements Que 

Wharf extension NB 

Power plant modification Ont 

Modifications to baggage conveyor system Ont 

Development of temporary parking Que 

Refurbishing traffic lanes Que 

Alternate power supply Alta 

Carpet replacement T2 Ont 

Harbour development PEI 

Replace reservoirs and fire pump BC 

Renovation/extension of coastal base Que 

Refurbishing of taxiways runway Que 

Upgrading motion areas Que 

Upgrading motion areas Que 

Installation of VOR/DME and related works Que . . . 

Wharf reconstruction Phase I Que 

Wharf reconstruction Que 

Long term development Pearson 2000 Ont 

Purchase new passenger screening equipment Ont . . 

Passenger preboard screening Ont 

T3 security screening equipment Ont 

Refurbishing roofing Phase ID Que 

Dredging Moosonee Ont 

Repairs to apron 1 Alta 

Rehabilitate runway 11-29 Alta 

Apron expansion NWT 

Weather station fuel system upgrade NWT 

Security fences and gates Que 

Timber facewall repairs Ont 

Maintenance dredging Ont 

Partial and temporary repairs to slabs Que 

Concrete paving Que 

Construct loop road NS 

Halifax International Airport NS 

Restoration and expansion Ont 

Maintenance dredging Que 

Maintenance dredging Que 

T-1 slab replacement Ont 

Airside road to area 3 Ont 

Extend apron and widen taxiway Ont 

Improve land area drainage Ont 

Upgrade sewage system Ont 

Expanded floor operations Nfld 



$ 


$ 


$ 


2%, 138 




296,1381/} 


299,022 


6.830 


299,0221/1 


443.206 




443,206*{/) 


4,701,017 




4,700,225 


617,213 


617,213 


617,213 


2,029,820 


1,839.822 


1,839.822 


504,783 


504,783 


504.7831/1 


354,925 




354.9251/1 


443.990 


412,837 


412.837 


519,207 


399,753 


399,753 


327.882 


327,882 


327,8821/1 


534.270 


534.270 


534,2701/1 


274,900 


274.900 


274.9001/1 


1,797,622 


925,027 


1.787,027 


21,225,437 


11,100,000 


11,100,000 


8,858,655 


63.422 


8,858,6551/1 


1,606,871 


410.871 


410,871 


991,155 




965,479 


363,924 


57.813 


350,538 


1,463,893 


208.226 


1,463,893 


1,500,000 


1.500,000 


1,500,000 


343,339 


34,000 


218,5441/1 


4,723.532 


558,212 


4,723,532*1/1 


646,636 


25,916 


646,6361/1 


6,256,255 


4,112,816 


6,256,255 


1,017,548 


17,169 


1,017>»8|/1 


2,157,951 




2.157.9511/1 


3,200.875 


2,584.875 


3,200,875 


1,029.484 


311.326 


1,029.484 


5,153,234 


4,554,568 


4.854.568 


4,049,748 


2.801.508 


2.801.508 


500,000 




7.3461/1 


1,044,843 




364,157 


787,382 




782,732 (/I 


1,636,249 


1,634,250 


1.634.250 


443,721 


3,000 


442.551 


398.546 




398.5461/1 


586.688 


586,688 


586.688 {/I 


629,314 


629,314 


629.3141/1 


1,004.353 


1,004,353 


1,004.3531/1 


1,266.532 


1,266,532 


1.266,532 


255.196 




159,6161/1 


1,029.164 


944,135 


944,135 


1,571.520 


1,571,520 


1.571.5201/1 


689.750 


80,905 


689,750*1/1 


2.298,040 




2,267,8581/1 


1,647.675 


1.275,000 


1,275.000 


809,536 


1,840 


809,5361/1 


1.793.726 


(2,627) 


1,793,726*1/1 


511,496 


511,496 


511,4961/1 


386,994 


386,994 


386,9941/1 


659,123 


355,496 


659,1231/1 


313,262 


27,002 


313,262{/1 


954,068 


954,068 


954.068 


1,983,206 




1.983.2061/1 


770,989 


110,461 


770,9891/1 


562.027 




562.027 (/I 



6 . 18 CONSTRUCTION AND/OR ACQUISITION 



PUBLIC ACCOUNTS, 1990-91 



Construction and/or acquisition of land, buildings and works — Continued u* mnli->>mv 



Name and location of contractor 



Brief description and province of project 



Amount of 


1990-91 


Expenditures 


contract 


Expenditures 


to date 


$ 


$ 


$ 


1383^39 


307.471 


307,471 


4,040,084 


1,740.084 


4.040.084* 


2,345,855 




2340.855 


1,806315 




1.806315 


3,122317 


7.725 


3.122317 


3,511,939 




3311.939 


4,513,970 


1,968.876 


4.466.654* 


285,454 


285.454 


285.454 


452,630 


449,286 


449,286 


403,250 


403,250 


403,2501/1 


4,608,152 


155323 


4,608,1521/1 


1,105,140 


394300 


1,105,140* 


421,202 


421,202 


421,2021/1 


310,764 


97,095 


310,7641/1 


504,256 


183,778 


504,2561/) 


385,770 




385,770 {/} 


585,835 


585,835 


585,835 


1.726,897 


115.457 


1,726,8971/1 


845.797 


81.264 


845,797 


1,230,422 




1.230,422*1/1 


497,948 


145,871 


495379 


6311,140 


4383302 


5364,989 


444,011 


444,011 


444.0111/1 


2,068,769 


1,190.564 


1.190.564 


426.664 


423.067 


423.067 


6.942.266 


1340.534 


1340.534 


424.253 


424.253 


424,2531/1 


812.644 


421.624 


789375 


5%.805 


5%,805 


596,805 


768.882 


123.231 


768,882*{/l 


492307 


484310 


492,307 


1.663.941 




1,663,9411/1 


902.810 


8,000 


902,8101/1 


460.831 


430391 


430391 


2.665.416 


2.665,416 


2,665,416*1/1 


364.885 


3,612 


364,885*1/1 


1.270347 


167310 


1,270347 


536,898 




536,898 {/I 


1.450371 


1.081.738 


1,081,738 


395.982 


131.404 


395,9821/1 


650.973 


636.715 


636,715 


741.900 


122.077 


122,077 


7.011.904 


2.872.921 


6,931.121 


1.479.566 


13.999 


1.479366*1/1 


407.700 


361.800 


361.800 


961357 


26.420 


961.3571/1 


276.769 




53,1331/1 


864389 


426.854 


864,389 {/I 


2.638.044 


2.063.020 


2,637,446 


694.069 


645.201 


645.201 


1.280.323 


171.207 


1,280,3231/1 


421.859 




421,859{/) 


991.442 


25.240 


991.4421/1 


982.848 




982.848 


400.000 




95.6471/1 


500,000 


169,449 


169,449 


609,498 




164,8051/1 


684.665 




612,204{/1 


602,921 




602,921* {/I 


358,000 


358,000 


358,000 



Ecos Construction Ltd Halifax NS** 

Eco-Zone Engineering Ltd St John's Nfld** 

Eco-Zone Engineoing Ltd St John's Nfld** 

Eden Construction Ltd Calgary Alta** 

Efco Enterprises Ltd Stephen ville Nfld** 

Elliston Development Ltd St John's Nfld 

Emery Construction Ltd St John's Nfld** 

Encompass Inc Elie Man** 

Entreprise Jacques Dufour & Fils Inc Baie-St-Paul 

Que** 

Ernie Keis Floor Coverings Ltd Toronto Ont 

Ferpac Paving Inc Rexdale Ont** 

Fogo Transport Ltd Halifax NS** 

Forand Marine Construction Co Ltd Toronto Ont** . . . 

Franklin Construction Ltd Gander Nfld** 

Eraser River Pile and Dredge Ltd New Westminster 

EC** 

Fred Ross & Associates Yellowknife NWT** 

G D Construction & Fils Inc Riviere-au-Renard Que** . 

G Desrosiers Construction Inc Sept-Des Que** 

Gaffney Quebec Ltd Stratford Ont** 

Gazzola Paving Limited Concord Ont** 

Georgian Bay Marine Construction Ltd Penetang Ont** 

Gervais Dube Inc Trois-Pistoles Que** 

Gianeff Excavating Contractors Limited Maple Ont** . 

Gid Sacrey Ltd Mount Pearl Nfld** 

Greyback Construction Ltd Penticton BC** 

Growth Resources Inc Richmond BC** 

GTE Sylvania Canada Calgary Alta 

Guild Electric Limited Scarborough Ont** 

GuUd Electric Limited Scarborough Ont** 

H J McFarland Construction Co Nepean Ont** 

H & S Construction Ltd St Anthony Nfld** 

Harbour Development Dartmouth NS** 

Harbour Developments Dartmouth NS** 

Harcon Inc Laval Que** 

Harry-Vie Inc Laval Que** 

Hartwell Electrical Co Ltd Scarborough Ont** 

Hegge Construction Ltd Dawson Creek BC** 

Heuchert Electric Ltd St Albert Alta** 

Hexcel Construction Ltd Richmond BC** 

Huber Electric Edmonton Alta** 

Huber Electrical Inc Edmonton Alta** 

Hurst Construction Ltd Calgary Alta** 

Hynes Construction Ltd Placentia Bay Nfld** 

Imperial Paving Ltd Bumaby BC** 

International Display System Dayton Ohio USA 

Interpaving Limited Sudbury Ont** 

Intrepid General Limited Chatham Ont** 

Jack Cewe Ltd Coquitlam BC** 

JCR Construction Victcana BC** 

Jendore Ltd St John's Nfld** 

Jensen Building Ltd Kingston Ont** 

Jetway Systems Ogden Utah USA** 

JJM Construction Ltd Surrey BC** 

Joseph Labrecque Inc Sherbrooke Que 

Kamrus Construction Don Mills Ont 

Kanmis Construction Don Mills Ont 

Kamrus Construaion Don Mills Ont 

Kamnis Construction Ltd Don Mills Ont** 

Kamnis Construction Ont Ltd Don Mills Ont** 

Kamrus Construction (Ontarion) Inc Don Mills Ont** . 



Extend, modify north end air terminal building NS ... 

Wharf reconstruction Berth 31 Nfld 

Wharf restoration Nfld 

Modification and expansion International Finger Alta . 

Sub base Nfld 

Construct maintenance garage Nfld 

Air terminal building Nfld 

Construct water supply pumphouse Man 

Stabilization and surface grading Que 

Replace carpeting arrivals level T2 Ont 

Resurface roads and parking lots Ont 

Dredging Nfld 

Pedestrian walkway repairs Ont 

Renovate control tower Nfld 

Maintenance dredging BC 

Upgrading hydrogen building heating plant and garage 

NWT 

Renovate radio station Que 

Partial reconstruction of wharf Que 

Toronto area bedpost VOR/DME systems Ont 

Overlay runway 10-28 Ont 

South pier stage 6 stabilization Ont 

Wharf reconstruction 

Sanitary sewage system Ont 

Wharf reconstruction Nfld 

Replace air terminal building roofs and fascias BC .... 
Expansion of the extension of air terminal building BC 

Air terminal building ballast replacement Alta 

T-3 Silverdart Drive road signage Ont 

Replace and upgrade control tower Ont 

Resurface auxilliary roads and parking lots Ont 

Dwellings for air navigation personnel Nfld 

Dredging NB 

Dredging NS 

Equipment room extension Que 

Ferry wharf reconstruction Que 

Construction of static uninterruptible power units Ont . 

Flight service station BC 

Renovate interruptible power unit building NWT 

Jericho subdivision road improvement BC 

Rq>Iace airfield lighting and control system Alta 

Field electrical centre Alta 

Barrier free modifications Alta 

Argentia fleet dock reconstruction Nfld 

Repairs to runway 26 BC 

Flight info display system Alta 

Reconstruct portion of air terminal building apron and 

expand Ont 

Approach pier deck repairs Ont 

Apron 1 reconstruction BC 

Construction of air terminal complex BC 

Watermain fire hydrant installation NS 

Replace flight service station Ont 

Passenger boarding bridge Alta 

Second entrance taxiway N to runway 26 BC 

Refurbishing roofing Que 

Terminal building modifications Ont 

Terminal building modifications Ont 

Terminal building improvements Ont 

Construction of duty free outlet Ont 

Construction of duty free outlet Ont 

Modification to lurpon offices Ont 



CONSTRUCTION AND/OR ACQUISITION 6. 19 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of land, buildings and works — Continued 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Kamrus Construaion (Ont) Ltd Don Mills Ont** 

Keefe Bros Carpet Ltd Richmond Hill Ont** 

Kenaidan Contracting Ltd Mississauga Ont** 

Kenaidan Contracting Ltd Mississauga Ont** 

Kermodei Construction Ltd Terrace BC** 

Kermodei Construction Ltd Terrace BC** 

Kingston Construction Ltd Bumaby BC** 

Kingston Construction Ltd Bumaby BC** 

Klein Construction Ltd Edmonton Alta** 

KNC Electric Ltd Thompson Man** 

L A Brayer Ind Edmonton Alta 

L B Paving Ltd Smithers BC** 

L J Casavechia Contracting Ltd Dartmouth NS** 

L Nicolini and Associates Ltd (previously reported as 

L Nicolini Construction) Vanier Ont** 

Lafarge Canada Inc Anjou Que** 

Lafarge Canada Inc Anjou Que** 

Laurentienne Generale Montreal Que** 

Lawrence Enterprises Ltd Sardis BC** 

Le Groupe Paval de Construction Inc St-Leonard Que** 

Leblanc and Royle Telecom Inc Langley BC** 

Lemay Croteau Inc St-Edouard Que** 

Les Constructions Be-Con Inc Quebec Que** 

Les Constructions Sicor Inc Montreal Que** 

Les Entreprises Guy Letarte Inc Beaupwrt Que** 

Les Entreprises Jules Camirand Inc Montreal Que** . . . 

Les Experts Conseils JLP & Ass Montreal Que 

Leslie Palmer Company Ltd Gormley Ont 

Louis W Bray Construction St Andrew Ont 

M J Dixon Construction Ltd Mississauga Ont** 

M P Lundy Construction (Ontario) Limited Ottawa 

Ont** 

M P Lundy Construction (Ontario) Limited Ottawa 

Ont** 

Mac Lean Construction Ltd Charlottetown PEI** 

Maple Engineering & Construction Can Ltd 

Brampton Ont** 

Marc Thomassin Inc Beauport Que** 

Marc Thomassin Inc Beauport Que** 

Maritime Builders Ltd Sydney NS** 

Mayco Electric Ltd (previously reported as Mayca 

Electric Ltd) Nisku Alta** 

McFarlane Peacock Ltd Vancouver BC 

Memphis-Kendall Builders Inc Toronto Ont** 

Millcon Limited Fredericton NB** 

Mitchell Construction Markham Ont 

Monenco St Catharines Ont 

Mulder Construction & Materials Ltd Winnipeg Man** 
Mulder Construction & Materials Ltd Winnipeg Man** 
Mulder Construction & Materials Ltd Winnipeg Man** 

Neilson Excavation Inc Bemieres Que** 

Niakwa Construction Ltd Wirmipeg Man 

Norcan Construction Saanichton BC** 

Norco Industries Ltd Winnipeg Man** 

Northway Map Technology Don Mills Ont 

Omac Construction Ltd Edmonton Alta** 

Omac Construction Ltd Edmonton Alta** 

Omac Construction Ltd Edmonton Alta** 

Ontario Electric Toronto Ont 

PC L Maxim Calgary Alta** 

PT Construction Ltd Stephenville Nfid** 

Parallel Construction Ltd White Rock BC** 

Parallel Construction Ltd White Rock EC** 

Penney Paving St John's Nfld** 



Security operations control centre Ont 

Supply and install new carpets Ont 

T- 1 parking structure critical repairs Ont 

T-l parking structure critical repairs Ont 

Combined services building BC , 

Air terminal building expansion and renovation BC 

Repairs to terminal building BC , 

Resurface Arthur Laing Bridge BC 

Air terminal building expansion and renovation NWT . . 

Construction of field electrical centre Man 

Air terminal building energy retrofit Phase II Alta 

Overlay apron 1-A BC 

Cover pyritic slate NS 

Combined air navigation services Ont 

Refurbishing traffic lanes P Que 

Replace concrete slabs Que 

Install fences and gates Que 

Culvert, fence, runway extension BC 

Radar tower Que 

Remote communication and non directional beacon BC . 

Construction, protection work Que 

Underground electrical wiring Que 

Redevelopment general works Que 

Drinking water supply improvements Que 

Construction of a fire station Que 

Roof replacement 1*' floor Que 

Install a microwave landing system Ont 

Lightpier reconstruction Ont 

Airport operations centre Ont 

Combined air navigation services facihty Phase ID Ont . 

Central data centre Ont 

Construction of administration building PEI 

Upgrade sewage handling system Ont 

Construction of electric maintenance centre Que 

Redevelopment of main lobby Que 

Residential and academic block NS 

Baggage search facility and hazardous matwials Ont . . . 

Third runway analysis BC 

Trade shop extension Ont 

Wharf repairs NB 

Construct new control tower Ont 

Terminal 3 development Ont 

Reconstruction of runway 13-31 Man 

Resurface runway 13-3 1 E Man 

Reconstruction of taxiway Man 

Wharf reconstruction Que 

Resurfacing taxiway apron Man 

New flight service station BC 

Supply crushed gravel and overiay runway 12/30 NWT . 

Engineering survey services for aerial map Ont 

Construction Arctic C passenger shelter NWT 

Apron expansion NWT 

Combined service building NWT 

Improve T-2 emergency power distribution Ont 

Parkade restoration Alta 

Wharf improvements Nfld 

Modify US preclearance area BC 

Asbestos removal o|>erational improvements BC 

Rehabilitate aircraft parking apron 1 & 2 Nfld 



254,669 




254,669 


327,887 


•327.887 


327,887 


5,834,899 




5,834,899* 


829,199 


829,199 


829,199 {/I 


2,547,010 


25,432 


2,547,0101/1 


776,763 




776,763 (/} 


739,932 




739,9321/1 


2,815,482 




2,815,482 


8,175,790 


404,381 


8,175,790 


422,153 




422,1531/1 


272,860 




272.860 


278,239 


98,669 


278,239*1/1 


1,986,200 


1.986.200 


1,986.200 


5,194,743 


43,467 


5,194,7431/1 


1,234,742 


1,215,887 


1,215,887 


831,312 


826,054 


826,054 


255.196 


42,325 


208,381*1/1 


732,123 


2,023 


732.123 


1,097,699 


1,093.199 


1.093.199 


307,851 


33,701 


307.851 {/) 


477,837 


477,837 


477.8371/1 


910,730 


172,073 


910,7301/1 


2,813,440 


1,107,535 


2.783,716* 


298,746 




298,746 {/I 


2,649,010 


1,001.630 


1,001,630 


392,980 




59,350 


2,440,937 




2,428,6181/1 


315,489 




315,4891/1 


1,743,048 


1.315.944 


1,315,944 


16,657,642 


8,767,252 


10,083,627 


9,450,801 


3,011,863 


9,417,844 


1,342,155 




1,342,1551/1 


294,706 


243 


294,7061/1 


585,950 




585,950 {/} 


320.365 


10,000 


320,3651/1 


299,000 


297.800 


297.800 


316,840 


30,735 


316,8401/1 


325,000 


213.118 


298,832 


390,346 


223.932 


390,346 


454.984 


454,984 


454,984 


2,344.600 




2,344,6001/1 


1.300,000 


56,410 


622.019 


4,038,920 




4,038,9201/1 


440,472 




440,472 


317,272 


317.272 


317,2721/1 


5,635,627 


88,334 


5,635.6271/1 


672,729 




630,2761/1 


1,387,581 


264,337 


1.387,581 


1.650,550 


1.083.194 


1,650.5501/1 


416.864 




64,1481/1 


757,640 


59.401 


757,640 


598,775 


100.000 


100,000 


4,549,396 


764.791 


4.549.396 


936,101 




936,1011/1 


2,344,477 




2,344,4771/1 


259.535 


68.730 


259.535 


437,539 






508,928 


9,416 


508.9281/1 


2,685,962 


1.688.436 


1,688.436 



6 . 20 CONSTRUCTION AND/OR ACQUISITION 



Construction and/or acquisition of land, buildings and works — Concluded 



PUBLIC ACCOUNTS, 1990-91 



>;>',1>jt<! 



Name and location of contractor 



Brief description and province of project 



Amount of 
contract 



1990-91 
Expenditures 



Expenditures 
to date 



Pentagon Building Corp Ltd Edmonton Alta** 

Peter Bros Paving (1981) Ltd Penticton BC** 

Phased Construction Ltd North Vancouver BC 

Kerre Gagne Contracting Ltd Thunder Bay Ont** . . . 

R A Woods Construction Ltd Saint John NB** 

R F Klein And Sons Ltd Prince George BC** 

R W Landmark Construction Ltd Calgary Alta** 

Raytheon Canada Ltd Waterloo Ont 

Regent Construction Co Ltd Winnipeg Man** 

Robinson Construction Co Ltd Moncton NB** 

Robinson Construction Co Ltd Moncton NB** 

Ro-Buck Contracting Ltd London Ont** 

Savage and Johnston Construction Ltd Abbotsford 

BC** 

Seashore Construction Ltd Carbonear Nfld** 

Servotech Limitee Sept-Des Que** 

Simard et Beaudry Laval Que** 

Simpson Construction Ltd Fredericton NB** 

Sintra Inc St-Isidore Que 

Sintra Inc St-Isidore Que** 

Standard General Construction Ltd Calgary Alta** . . . 
Standard General Construction Ltd Calgary Alta** . . . 

Standard Paving Maritime Ltd Halifax NS** 

Summerville Construction St John's Nfld** 

Svein Builders Ltd Anola Man** 

T R Hinan Contractors Inc Fonthill Ont** 

T R Hinan Contractors Inc Fonthill Ont** 

Tendev Construction Ltd Surrey BC** 

The City of St John's St John's Nfld 

The Foundation Company Eastern Passage NS** .... 
The Ontario Const Co Ltd Niagara-on-the-Lake Ont** 

Thomas Fuller Construction Ltd Ottawa Ont 

Tower Artie Ltd Montreal Que** 

Trans-Lux Canada Ltd Mississauga Ont 

Trans-Lux Canada Ltd Mississauga Ont 

Trexcon Construction Ltd Rexdale Ont** 

Tristan Construction Ltd Nepean Ont** 

Tri-West Contracting Ltd Bumaby BC 

V K Mason Construction Ltd Toronto Ont** 

Verreault Navigation Inc Les Mechins Que** 

Verreault Navigation Inc Les Mechins Que** 

Voyageurs Marine Construction Co Ltd Dorion Que** 

Voyageurs Marine Construction Dorion Que 

W R D Borger Construction Ltd Calgary Alta** 

Wapiti Gravel Supplies Grande Prairie Alta** 

Wapiti Gravel Supplies Grande Prairie Alta** 

Wells Construction Ltd Lethteidge Alta** 

Western Roofing Co Ltd Calgary Alta** 

Westinghouse Canada Ltd Burlington Ont** 

Whitmire Construction Ltd Richmond Hill Ont** 

Zayas Electrical Systems Ltd Mississauga Ont** .... 



Vertical transportation Alta 1,029,812 

Extend runway 15-33 BC 1,787,417 

Baggage modifications BC 982,318 

Construction of access road etc Ont 717,151 

Window replacement NB 426,029 

Ramp road site BC 288,407 

Communication consolidation Alta 279,330 

To fiimish and install radar site RAMP Ont 71 ,979,707 

Construct flight service station Man 913,590 

Airport rehabilitation NB 366,576 

Replace lighting on runway NS 682,259 

Restore air terminal building apron Ont 1,734,473 

Construct new combined services building BC 2,057,931 

Grand Bruit wharf reconstruction Nfld 1 ,129,350 

Recabling of runway 18-36 Que 279,864 

Additional construction works Que 638,323 

Alterations to ground floor store and administration 

building NB 418,678 

Construction of taxiway Que 6,713,431 

Security fences Que 357,554 

Rehabilitate taxiway C and runway 16-34 Alta 1,352,952 

Rehabilitate runway 10-28 Alta 401,063 

Extend aircraft apron southward NS 1 ,002,397 

Asphalt paving and underground electrical Nfld 263,133 

Construct electronic equipment building Man 297,506 

Modification to terminal building Ont 779,175 

Modification to air terminal building stage 3 Ont 801,570 

Relocate flight service station BC 1,1 17,613 

Construct a water main Nfld 642,000 

Container terminal Nfld 15,203,557 

Wharf repairs structure 16 Ont 806,494 

Airport air terminal building expansion project Ont 31,985,644 

Extension of gravel runway Que 777,480 

Upgrade holdroom flight boards Tl Ont 280,093 

Upgrade holdroom flight boards Tl Ont 401 ,288 

Maintenance services building Ont 1,875,513 

Aviation technology centre Ont 2,208,120 

Upgrade water main BC 273,628 

Construction of terminal 2 extension Ont 31,472,91 1 

Channel dredging NB 1,073,601 

Maintenance channel dredging Que 460,432 

Construction of 2 alignment lights Que 785,774 

Lightpier reconstruction Que 631,105 

Utilities and paving Alta 1 ,306,041 

Rdiabilitation of runway 07-25 Alta 607,029 

Access road Alta 364,520 

Apron expansion Alta 694,470 

Roof restoration terminal building Alta 1,332,910 

Lighting centre Alta 851 ,191 

Replace existing sewage pumps Ont 313,581 

Upgrade visual aids Ont 494,222 



10,992 


1,029,8121/1 


1,683,582 


1,683,582 




981,9181/) 


830 


717,1511/1 




426,0291/1 


8,864 


288,4071/1 


10,500 


279,3301/1 


4,821,392 


16,354,119* 


727,312 


913,590 


800 


366,576 {/) 


682,259 


682,2591/1 


3,643 


1,734,4731/1 


1,860,456 


2,057,931 


229,350 


1,129,350*1/) 


2,378 


279,864 {/I 


611,289 


611,289 


321,678 


418,6781/1 




6,713,431 




357,5541/1 


1,352,952 


1,352,9521/1 


401,063 


401,0631/1 


11,470 


1,002,3971/1 


61,453 


263,1331/1 


297,506 


297.506 i/1 


779,175 


779,175 


723,229 


723,229 




1,117,6131/1 


556,898 


556,898 


503,778 


15,203,5571/1 


806,494 


806,494 




31,758,130{/1 




777,4801/1 




280,093 {/I 


8,611 


118,453 {/I 




1,875,513 


2,208,120 


2,208,120 




264,850 


3,919,818 


32,004,150* 


1,073,601 


1,073,6011/1 


460,432 


460,4321/1 


785,774 


785,7741/1 


10,000 


631,1051/1 


1,241,536 


1,241,536 


607,029 


607,0291/1 




364,520 {/) 


694,470 


694,470 


1,323,911 


1,323,911 


749,844 


749,844 


313,581 


313,581 


494,222 


494,222 



* Amends reporting in previous year's Public Accounts. 
** Awarded through Public Works. 
***Cost plus contract. 
{/I Contract completed. 

Shared contract between National Defence and Public Works. 



•'\%:, 



,f »' 



(1) 



CONSTRUCTION AND/OR ACQUISITION 6 . 21 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of machinery and equipment ' ' .^ ■...,. . 

This statement provides an analysis of the current year's expenditure (standard object 09) by main category of 
machinery and equipment for the year ended March 31, 1991. A summary of total current year's expenditure by 
department and agency is provided in Section 1 (Table 3) of Volume II (Part I). 



Department and agency 



Transportation 
machinery and 
equipment 



(1) 



Ammunition and 

weapons for 

defence 



Communications 
equipment 



Electronic/ 
automated 
equipment 



AGRICULTURE— 

Department — 

Management and Administration Program 

Agri-Food Program 

Grains and Oilseeds Program 

Canadian Dairy Commission 

Canadian Livestock Feed Board 

ATLANTIC CANADA OPPORTUNITIES 
AGENCY 

COMMUNICATIONS— 

Department 

Canadian Radio-television and Telecommunications 

Commission 

National Archives of Canada 

National Film Board 

National Library 

National Museums of Canada 

CONSUMER AND CORPORATE AFFAIRS— 

Department 

Competition Tribunal 

Copyright Board 

Goods and Services Tax Consumer 

Information Office 

Hazardous Materials Information Review 

Commission 

Patented Medicine Prices Review Board 

Procurement Review Board 



EMPLOYMENT AND IMMIGRATION— 

Department/Commission — 
Corporate Management and Services Program 

Employment and Insurance Program 

Immigration Program 

Advisory Council on the Status of Women 

Immigration and Refugee Board of Canada 

Status of Women — Office of the Co-ordinator . . 



41,364 

4,515,167 

48,033 



4,604,564 



82,289 



450,216 



52,970 
10,766 



513,952 



1,549,575 



1,549,575 



431,709 

729,630 

93,759 



1,255,098 



65,897 


1,523,067 


i59,384 


7,029,992 


80,912 


1,189,220 




84,185 




48,012 



606,193 



60,164 



2,352,948 



2,509,540 



53,831 



64,152 



117,983 



3,432367 



9,874,476 



1,132,598 



6,684,267 



95,184 


1,055,023 


45,923 


1,725,259 




746,966 




588,159 


15,485 


460,985 



11,260,659 



2,165,508 

25,282 

9,300 

356,606 

23,828 
167,035 



2,747,559 



1,842,856 


32,066,348 


931,005 


8,818,062 


415,595 


2,567,943 




52,130 


243,411 


2,071,125 




225,740 



45,801348 



6 . 22 CONSTRUCTION AND/OR ACQUISTTION 



PUBLIC ACCOUNTS, 1990-91 



blrtl?'.A"rr.) "J- 



> V. ' • !A m (I ;■ ft jitio ii> ;■-. , • ; » i 



- iij --jft.* .■ :. w V * i ->w -, 









Electric 


Office machines 










heating, air 


and equipment 






V 




conditioning 


(excluding 








Industrial 


and 


electronic/ 


Other machinery 


Specialized 


Furniture and 


machinery and 


refrigeration 


automated 


and 


equipment^^^ 


fixtures 


equipment 


equipment 


equipment) 


equipment^''* 



Total 





325,341 




1,292 


59,844 


7,297 


2,024,102 


6,832,130 


1,623,801 


600,194 


483,833 


82,118 


4,075,690 


25,702,309 


492,810 


106,095 


6,568 


13,998 


1,981 


11,240 


1,950,857 




(308) 




1,126 


4,996 




89,999 




9,008 








743 


57,763 


7,324,940 


2,063,937 


606,762 


500,249 


148,939 


4,094,970 


29,825,030 




370377 




7,124 


14,563 


43,409 


1,710,524 


903,848 


732,697 
247,382 


50,316 


90,594 


258,888 
4,115 


3,998,536 


15,522310 
1,401,704 


7,664 


366,443 


560,850 


196,364 


50,042 


2,156,699 


5,162,214 




117,385 






59,446 


2,184,872 


3,119,435 


4,623 


40,620 






166,051 


83,704 


883,157 


3,150 


67,788 


9,649 






132,667 


689,724 


919,285 


1,572315 


620315 


286,958 


538342 


8356,478 


26,778344 


1,158,805 


115,958 

5,240 

112,030 


11,940 




• ■■ 


274,392 

847 

12,493 


5,330,009 
25,282 
15387 

545,281 




4,765 


■■' *■* 


j'l i .'--J, 





3,414 


" 32,007 




16,332 










. 183,367 




2,792 










2,792 


1,158305 


257,117 


11,940 






291,146 


6,134,125 


88,713 


2,981,734 




1,737 


907,337 


• 166,549 


38,486,983 


14,774 


5,264,032 




3,966 


934,077 


137,788 


16,833334 


9,666 


477,095 

48,733 

1,172,119 

80,406 




16.929 


177,945 
7,783 


2,264 
51,761 


3,761,196 
108,646 

3338,416 
306,146 


113,153 


10,024,119 




22,632 


2,027,142 


358362 


63,034,721 



CONSTRUCTION AND/OR ACQUISITION 6 . 23 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of machinery and equipment — Continued 



Department and agency 



Transportation 
machinery and 
equipment 



Ammunition and 

weapons for 

defence 



Communications 
equipment 



ENERGY, MINES AND RESOURCES— 

Department 

Atomic Energy Control Board 

National Energy Board 

ENVIRONMENT— ^ ''"'■ '' ' 

Department — • ' ' 

Administration Program 

Environmental Services Program 

Parks Program 

EXTERNAL AFFAIRS— 

Department — 

Canadian Interests Abroad Program 

Canadian International Development Agency 

Canadian Secretariat 

International Joint Commission 

t.,- f . ,,•■■ , ■■ 

FINANCE— 
Department — 

Financial and Economic Policies Program 

Auditor General 

Canadian International Trade Tribunal 

Office of the Superintendent of Financial Institutions 

Privatization and Regulatory Affairs 

FISHERIES AND OCEANS 

FORESTRY 

GOVERNOR GENERAL 

INDIAN AFFAIRS AND NORTHERN DEVELOPMENT- 

Department — 

Administration Program 

Indian and Inuit Affairs Program 

Northern Affairs Program 



it** I 



844,347 
73,009 



917356 



82,357 
2,584,138 
4,722,499 



7,388,994 



3,376,811 



3,376,811 



'A-si,rj. 



5,679 
396,300 
163,595 



565,574 



2,195,796 


20,363,628 


116,587 


1.779,673 


9,345 


358,132 



2,321,728 



5,183,275 



11,021,995 



li -i 



825,332 



22,501,433 



96,989 


3,591,994 


3,154,901 


15,763,998 


1,931,385 


4,107,821 



23,463,813 



1,020,995 


20,570,074 




624,675 


1,000 


51,587 




66,989 



21,313^25 



52,122 


1,705,861 


236,102 


1,164,131 




152,317 


7,727 


454,210 


5,054 


48,033 



41,441 


5,054 


48,033 


41,441 


301,005 


3,524,552 


22,946,875 


3,268,200 


16,457,644 


1,006,078 


208,330 


1,436,721 




6,715 


120,486 



92,730 


782,260 


466,293 


4.200.857 


266,309 


724.150 



5,707,267 



6 . 24 CONSTRUCTION AND/OR ACQUISITION 



PUBLIC ACCOUNTS, 1990-91 









Electric 


Office machines 










heating, air 


and equipment 










conditioning 


(excluding 








Industrial 


and 


electronic/ 


Other machinery 


Specialized 


Furniture and 


machinery and 


refrigeration 


automated 


and 


equipment^ 


fixtures 


equipment 


equipment 


equipment) 


equipment^^^ 



Total 



7,521,995 
88,572 



1,522,430 

453,203 

93,652 



417,478 



923,111 



57,749 


1,119,121 


34,965,655 


10,266 


36 


2,521,346 


67,627 


1,799 


530,555 



7,610^67 



2,069^85 



417,478 



923,111 



135,642 



1,120,956 



38,017,556 



14,145,363 
779,129 



456,301 

2,387,886 

595,982 



9,361 
1,722,608 
1,076,606 



1,426 
638,341 
304,925 



20,836 

178,749 

46,942 



136,122 
1,003,637 
1,594,062 



4,395,386 
41,579,621 
15,159,351 



14,924,492 



3,440,169 



2,808,575 



944,692 



246,527 



2,733,821 



61,134358 



3,855,877 



13,902,837 

10,444 

15,663 

8,621 



5,594,560 



1,664,527 
102,017 

11,306 



2,376,065 



62,361,746 

737,136 

68,250 

86,916 



3,855,877 



13,937,565 



5,594,560 



1,777,850 



2,376,065 



63,254,048 



894,933 



24,376 
299,065 
42,021 
70,337 
50,517 



74,574 


156,568 


2,908,434 




21,294 


1,720,592 
194,338 


24,246 




556,520 


539 




145,584 



894,933 


486316 






99359 


177,862 


5,525,468 


9,083,984 


830,474 


291,916 


1,337,656 


90,088 


2,887,680 


57,194,517 


802,254 


214,878 


34,127 


144,727 


37,718 


396,485 


4,281318 




41,159 






1,195 


17,986 


187341 



377 


159,133 


3,056 


893,976 


89,092 


110,412 



9,219 



;*Ia:.i : 



4,046 


70,072 


4,331 


1,118,628 


8,657 


317,617 


80,968 


6,367,724 


3,509 


45,328 


235,892 


1,647,506 



92325 



1,163321 



9,219 



16,212 



433,017 



321,191 



9,133,858 



CONSTRUCTION AND/OR ACQUISITION 6 . 25 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of machinery and equipment — Continued 



Transportation 
machinery and 
Department and agency equipment 

$ 

INDUSTRY, SCIENCE AND TECHNOLOGY— 

Department — 
Industry, Science and Technology 

Program 36,852 

Regional Development and Aboriginal 

Economic Program 65,162 

Canadian Space Agency 20,300 

Investment Canada 19,489 

National Research Council of Canada 261 ,090 

Natural Sciences and Engineering Research Council 15,587 

Science Council of Canada 

Statistics Canada 2,091 

420,571 

JUSTICE— 

Department 17,319 

Canadian Human Rights Commission 17,290 

Commissioner for Federal Judicial Affairs 

Federal Court of Canada 30,471 

Law Reform Commission of Canada 

Offices of the Information and Privacy Commissioners 

of Canada 35,559 

Supreme Court of Canada 20,800 

Tax Court of Canada 

121,439 

LABOUR— 

Department 

Canada Labour Relations Board 

Canadian Centre for Occupational Health and Safety 

NATIONAL DEFENCE— 

Department 1,290,186,424 

Emergency Preparedness Canada 

1,290,186,424 

NATIONAL HEALTH AND WELFARE— 

Department — 

Departmental Administration Program 52,325 

Health Program 2,1 12,077 

Social Program ^ 

Medical Research Council 

2,164,402 



Ammunition and 

weapons for Communications 
defence equipment 



304,397 

5,665 

44,354 

981,853 

84,244 

995 

25,711 



1,447,219 



37,292 
234,089 



1.795 

3,767 



276,943 



385,361 
467 



385,828 



403,840,529 



101,970,558 
289,234 



403,840,529 



102,259,792 



8,185 

172,744 

14.385 

5,066 



5,053,732 



1.264,761 



200,380 



6 . 26 CONSTRUCTION AND/OR ACQUISITION 



PUBLIC ACCOUNTS, 1990-91 



i">ij«ti -•.».> 1 



/^TJfijJj 



f 









Electric 


Office machines 










heating, air 


and equipment 










conditioning 


(excluding 








Industrial 


and 


electronic/ 


Other machinery 


Specialized 


Furniture and 


machinery and 


refrigeration 


automated 


and 


equipment^ 


fixtures 


equipment 


equipment 


equipment) 


equipment^^^ 



Total 



890,917 



11,198 



78,003 



64,874 



6,439,973 





300,903 




3,228 


28,747 


11,215 


1,570,665 


1,204,298 


128,519 


68,657 


2,365 


603 


154,915 


5,727,332 




69,590 






2,940 


1,165 


266,577 


102,086,801 


922,245 


991,809 


506,896 


25,286 


363,215 


117,967,381 




118,442 






27,258 


552 


1,109,406 




14,228 






5,847 


906 


41,970 




238,611 








1,681,130 


9,184,511 



103,291,099 



2,683,455 



1,060,466 



523,687 



168,684 



2,277,972 



142,307315 



ItJf.^- 



1,187,183 

44,160 

28,048 

453,220 

17,788 

60,864 
254,387 
365,854 



155,019 




4,569,114 




1,891 


559,491 


21,519 




383,406 




93,369 


1,976,448 
58,857 


226 


499 


313,418 


5,514 




566,722 


2,911 


47,379 


783,614 



2,411,504 



185,189 



143,138 



9,211,070 



I 



164,792 

26,618 

7,663 



95,876 
74,130 

3,876 



5,173 



7,967 


283,899 


177 


4,122 


9,290,995 


3,579,323 


107,596 


818,757 


6,056 


446,346 
18,257 


5,375 





1,663,456 
104,132 
261,129 





199,073 






173382 


5,173 


2,028,717 


68,685,888 


31,557,599 
75,709 


26,076,344 


2,065,858 
1,737 


11,627,233 
600 


132,124,769 
12,801 


2,178,916,726 
695,037 


68,685388 


31,633308 


26,076344 


2,067,595 


11,627,833 


132,137,570 


2,179,611,763 



119,435 


2,622,052 


.841,221 


26,474,672 


52,133 


2,229,242 


429 


173,947 



9,305,018 



4,327325 



113,148 



822379 



2,013,218 



31,499,913 



CONSTRUCTION AND/OR ACQUISITION 6 . 27 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of machinery and equipment — Continued 



Department and agency 



Transportation 
machinery and 
equipment 



(1) 



Ammunition and Electronic/ 

weapons for Communications automated 

defence equipment equipment 



NATIONAL REVENUE— 

Customs and Excise 

Taxation 

PARLIAMENT— 

The Senate 

House of Commons 

Library of Parliament 

PRIVY COUNCIL— 

Department 

Canadian Intergovernmental Conference Secretariat . 
Canadian Transportation Accident Investigation 

and Safety Board 

Chief Electoral Officer 

Commissioner of Official Languages 

Economic Council of Canada 

Public Service Staff Relations Board 

Security Intelligence Review Committee 

PUBLIC WORKS— 

Department — 

Services Program 

Real Property Program 

SECRETARY OF STATE— 

Department 

Canadian Centre for Management Development . . . . 
Ministry of State (Multiculturalism and Citizenship) 

Public Service Commission 

Social Sciences and Humanities Research Council . . 

SOLICITOR GENERAL— 

Department *"*? 

Correctional Service , 

National Parole Board 

Royal Canadian Mounted Police 

SUPPLY AND SERVICES 



1,057,578 
19,340 



1,076,918 



37,826 



37,826 



61,752 



153,557 
18,000 



233,309 



2,544,614 



2,544,614 



(18,000) 



(18,000) 



17,504 

2,810,717 

32 

30,535,449 



33,363,702 



177,502 



$ 



1,960.858 
6,295,210 



8,256,068 



584,672 
3,460 



588,132 



884,719 



1,135,691 
47,478 



1,183,169 



381,239 



15,758,437 



5,178,924 



61,916,764 
32,167,906 



94,084,670 



3,075,871 
134,178 



3,210,049 



108,457 


3,807,270 




22,863 


69,406 


671,313 




495,738 


md 


75,935 




249,755 


6,026 


142,619 


170 


169,496 



5,634,989 



10,893,600 
505,283 



11,398383 



61,284 


4,443,137 


39,707 


125,882 


80,472 


435,868 


196,336 


3,738,978 


3,440 


949,588 



9,693,453 



83,060 


1,168,243 


1,396,577 


7,353,009 


5,027 


42,614 


14,273,773 


12,209,412 



20,773,278 



21,913,900 



6 . 28 CONSTRUCTION AND/OR ACQUISITION 



PUBLIC ACCOUNTS, 1990-91 



^ - >ft -ftqitj^. h . /i.:!iJ. , M-i ■.:,'l, 









Electric 


Office machines 










heating, air 


and equipment 










conditioning 


(excluding 






• 


Industrial 


and 


electronic/ 


Other machinery 


Specialized 


Furniture and 


machinery and 


refrigeration 


automated 


and 


equipment^ 


fixtures 


equipment 


equipment 


equipment) 


equipment^^^ 



Total 



453,054 



33,945,893 
12,782,823 



315,656 



1,645,568 
974,883 



1,688,716 
685,485 



102,984,087 

52,925,647 



453,054 



46,728,716 



315,656 



2,620,451 



2,374,201 



155,909,734 



541,806 

490,350 

86,358 



24,238 



848,363 

1,052,218 

8,643 



31,663 



1,390,169 

5,296,838 

232,639 



1,118314 



24,238 



1,909,224 



31,663 



6,919,646 



4,850 



5,678 



195,162 
532 

487,967 
33,516 
24,491 
17,406 
41,839 



3,224 



49,279 



249 



22,024 


33,155 


4,981,949 


3,016 




26,411 


10,177 


174,294 


1,575,616 


34,428 


199 


581,881 
101,086 


10,467 


104,150 


381,778 


993 




191,726 
169,666 



10,528 



800,913 



3,224 



49,528 



81,105 



311,798 



8,010,113 



2,064,619 



2,778,400 
150,323 



937,884 



5,412,388 



831,181 



1,014,838 
1,579 



27,613,215 
704,663 



2,064,619 



2,928,723 



937,884 



5,412388 



831,181 



1,016,417 



28,317,878 



921,882 

282,853 

106,880 

1,105,389 

53,810 





150,485 


32,594 


5,609,382 


8,646 


3,901 


74,623 


535,612 




29,631 


825 


653,676 


5,970 


16,174 


139,777 


5,184,624 
1,006,838 



2,470314 



14,616 



200,191 



247319 



12,990,132 



4,639,362 



97,589 




3,381 


7,232 


75.000 


1,452,009 


412,701 


2,455,905 


832,737 




5,003,792 


20,265,438 


63,425 






3,242 


19,589 


133,929 


2,070,143 


375,322 


212,529 


194,887 


3,018,043 


67,528,920 



4,639362 



2,643358 



2,831,227 



1,048,647 



205361 



8,116,424 



89,380,296 



475377 



2,756,955 



6,964 



10,040,110 



40,549,932 



CONSTRUCTION AND/OR ACQUISITION 6 . 29 



PUBLIC ACCOUNTS, 1990-91 

Construction and/or acquisition of machinery and equipment — Concluded 



, Transportation Ammunition and Electronic/ 

machinery and weapons for Communications automated 

Department and agency equipment^ defence equipment equipment 

$ $ $ $ 

TRANSPORT— 

Department 23,583,578 10,632,222 17,041,089 

Civil Aviation Tribunal 2,003 

Grain Transportation Agency Administrator 136,791 

National Transportation Agency 22,302 1,192,236 

23,583^78 10,654^24 18372,119 

TREASURY BOARD— ,, . 

Secretariat — 
Central Administration of the Public Service 

Program 35,265 2,485.104 

Comptroller General 565,468 

35^65 3,050,572 

VETERANS AFFAIRS— 

Department — 

Veterans Affairs Program 25,000 , 75,031 1,526,163 

Canadian Pension Commission Program . -. 7,648 

Bureau of Pensions Advocates Program 73,005 

Veterans Appeal Board Program 24,288 

25,000 75,031 1,631,104 

WESTERN ECONOMIC 

DIVERSIFICATION 22,256 367,041 

Total 1,398,165,892 403,840,529 177,451,253 516,893,742 

*" This category includes ships and boats, $871,613,663; aircraft, $208,950,063; military road motor vehicles, $220,355,533; non-military road motor vehicles, 
$92,833,536; and, miscellaneous vehicles, $4,413,097. 

This category includes items such as measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories; radar equipment; safety 
and sanitation equipment, alarm and signal systems; etc. 

''* This category includes items such as conveying, elevating and materiel-handling equipment; agricultural machinery and implements; cooking equipment for food; 

agricultural tractors; etc. 
^*^ Includes Royal Canadian Mounted Police External Review Committee and Royal Canadian Mounted Police Public Complaints Commission. 



: , f'"'\ 



6 . 30 CONSTRUCTION AND/OR ACQUISITION 



I 



PUBLIC ACCOUNTS, 1990-91 









Electric 


Office machines 










heating, air 


and equipment 










conditioning 


(excluding 




i 




Industrial 


and 


electronic/ 


Other machinery 


Specialized 


Furniture and 


machinery and 


refrigeration 


automated 


and 


equipment*^^ 


fixtures 


equipment 


equipment 


equipment) 


equipment 



Total 



83,755.269 



4,733,596 

12,023 
95,687 



696,169 



8,291,569 



36,405 


47,738,359 


197,108,256 
2,003 


525 




149,339 


10,362 




1,320,587 



83,755^9 



4,841306 



696,169 



8,291469 



647,292 



47,738359 



198380,185 



163,701 
2,695 



16,545 
825 



2,700,615 
568,988 



166396 



17370 



3,269,603 



I 



113,689 



278,332 
19,081 
15,321 
19,467 



51,066 



51,788 
6,783 
3,489 



216,592 



2337,661 
33,512 
91,815 
43,755 



113,689 


332301 


51,066 




62,060 


216392 


2306,743 




80391 






25,794 


11,950 


507,632 


319,099341 


140,314,006 


39,327315 


28,348,724 


24,313,163 


230,058,815 


3,277,812,780 



CONSTRUCTION AND/OR ACQUISITION 6 . 31 



, > 



SECTION 



7 



1990-91 

PUBLIC ACCOUNTS 



Transfer Payments 



CONTENTS 

Page 

Ministry — 

Agriculture 7.2 

Atlantic Canada Opportunities Agency 7.4 

Communications 7.6 

Consumer and Corporate Affairs 7.8 

Employment and Immigration 7.9 

Energy, Mines and Resources 7.25 

Environment 7.26 

External Affairs 7.28 

Finance 7.39 

Fisheries and Oceans 7.39 

Forestry 7.40 

Governor General 7.40 

Indian Affairs and Northern Development 7.41 

Industry, Science and Technology 7.62 

Justice 7.74 

Labour 7.75 

National Defence 7.76 

National Health and Welfare 7.76 

National Revenue 7.83 

Parliament 7.83 

Privy Council 7.83 

Public Works 7.83 

Secretary of State 7.85 

Solicitor General 7.89 

Supply and Services 7.90 

Transport 7.90 

Treasury Board 7.93 

Veterans Affairs 7.93 

Western Economic Diversification 7.93 

Appendices 7.96 



NOTE TO USER 



It would be appreciated if you could complete and return the 
Reader's Survey inserted at the beginning of this volume 



PUBLIC ACCOUNTS, 1990-91 

Transfer payments ^ 

A transfer payments is a grant, contribution or other payment made by the Government for which no goods or services are received, and which is 
made for the purpose of furthering program objectives. This section presents, for each program, the total expenditure by recipient or class of recipients, 
together with a detailed listing of individual payments of $100,000 or over. A summary of total current year's expenditure (standard object 10 and related 
portion of standard object 15) by department and agency is provided in Section 1 (Table 3) of Volume II (Part I). 



AGRICULTURE $1,408,069,268^*^ 
Department $1,391,274,367*" 

MANAGEMENT AND ADMINISTRATION PROGRAM $7,000 

Grants to individuals in recognition of their activities 
in the national dissemination of information, viability, 
awareness and challenges of Canadian agriculture $2,000 

Contribution to Canada Safety Council in support of National 
Farm Safety Week $5,000 

AGRI-FOOD PROGRAM $1,286,135,813 

Agricultural research in universities and other scientific 
organizations in Canada $950,174 

• Dept of Natural Sciences and Research Ottawa Ont 

Grants to Canadian Farm Women's Organizations $150,000 
Grants under the Canadian Rural Transition Plan $3,757,548 
Grants to red meat sector in the Atlantic Region $1,998,364 
Grants under the Farm Debt Review Boards $103,737 

Grants to organizations whose activities support soil and water 
conservation and development $30,000 

Grant for the purpose of establishing an endowment fund for the 
maintenance and operation of the Grand Falls Soil Conservation 
Centre $4,000,000 

• University of Moncton Moncton NB 

Contributions in support of organizations associated with 
agricultural research and development $2,410,405 

• Commonwealth Agricultural Bureau Wallingford England . . . . 

• Laval University Quebec Que 

Compensation for animals slaughtered in accordance with the 
terms of the Animal Disease and Protection Act and 
Regulations $5,158,025 

• Begg Cliff Bucklake Aha 

• Connors Murray Kamloops BC 

• Copland Terry Blackfalds Alta 

• Culver DM Westmount Que 

• Elgersma Melvin Neeriandia Alta 

• Hampton Kevin Coronation Alta 

• McAllister Frank Kitscoty Alta 

• Moffet Jacqueline St Michel Que 

• Molinaro Gino Acton Ont , 

• Piedmontese Breeders Ltd Glenworth Sask , 

Contributions to the provinces in accordance with the Rabies 
Indemnification Regulations of the Governor in Council of 
amounts not exceeding two-fifths of the amounts paid by the 
provinces to owners of animals dying as a result of rabies 
infection $132,854 

• Provincial Treasurer Toronto Ont 

Participatory Funding to Caucuses of the Pesticides Registration 
Review $262,664 

• Canadian Federation of Agriculture Ottawa Ont 

Contributions in support of organizations promoting the 
objectives associated with plant and animal health $175,344 

Payments for the benefit of producers for agricultural commodi- 
ties designated by the Governor in Council and for named agri- 
cultural commodities in excess of the minimum provision of the 
Agricultural Stabilization Act $265,684,583 

Contribution in respect of the commodity-based loans 

program $12,742,881 



830,174 



4,000,000 



832,905 
1,500,000 



640,978 
445,000 
181,625 
115,657 
612,100 
268,500 
151,400 
168,464 
172,000 
116,000 



132,854 



112,500 



• Farm Credit Corporation Ottawa Ont 

Contribution in respect of the farm debt review 
process $45,242,023 

Payments to producers for named agricultural commodities 
pursuant to the minimum provisions of the Agricultural 
Stabilization Act $79,335, 147 

Contributions to the provinces under the Crop Insurance 
Act $219,822,581 



12,742.881 



Province of Alberta 

Province of Newfoundland , 
Province of Nova Scotia . . , 

Province of Quebec 

Province of Saskatchewan , 



88,813,656 

80,939 

10,688 

2,201,066 

128,716,232 



Payments to producer organizations of amounts equal to: 
(i) the interest paid or payable in respect of money borrowed 
by the organizations and used to make advance payments to 
producers for their crops; and (ii) defaults by producers 
in the repayment of advances guaranteed by the Minister of 
Agriculture pursuant to the Advance Payments for Crops 
Act $589,372 

Payments to Cooperative Associations, Processors or 
selling agencies under the Agriculture Products Coop- 
erative Act $28,647,850 

Gross Revenue Insurance Plan $1,561,696 
Special Income Assistance Program $486,402,604 
Cash Flow Enhancement Program $4,939,927 

Loan guarantees under the Farm Improvement and Marketing 
Cooperatives Loans Act $5,963,308 

Contribution to the World Food Day Association of 
Canada $60,000 

Contributions under the southwestern Ontario soil and water 
quality enhancement program $250,000 

• Province of Ontario — University of Guelph Guelph Ont 

Initiatives under the authority of the Economic and Regional 
Development Agreements and assistance plan for innovation 
and technological transfer in Quebec $54,769,08 1 

• Campus haute technologic agro-alimentaire de St-Hyacinthc 

St-Hyacinthe Que 

• Dickie F River Philip NS 

• Laval University Quebec Que 

• Green Acres Produce Ltd O'Leary PEI 

• Intergovernmental Affair Province of Newfoundland & 

Labrador St John's Nfld 

• Kings Produce Limited Canning NS 

• University of Montreal Montreal Que 

• The Manitoba Water Services Board Brandon Man 

• Martin Visser and Sons Crapaud PEI 

• Ministre des finances Quebec Que 

• New Brunswick Department of Agriculture Fredericton NB . . 

• Nova Scotia Dept of Agriculture & Marketing Truro NS 

• OH Armstrong Ltd Kingston NS 

• Pembina Valley Developments Altona Man 

• Prince Edward Island Dept of Agriculture Charlottetown PEI . 

• Prince Edward Island Potato Marketing Commission 

Charlottetown PEI 

• Province of British Columbia Victoria BC 

• Regional Development Corporation Fredericton NB 



250,000 



562,000 
124,100 
107,748 
321,379 

1,353,918 
100.750 
166,500 
196,080 
108,936 

1,006.000 
593,000 

1.726,865 
113,613 
336,463 
866,083 

247.760 
4.873.466 
2.533.919 



7.2 TRANSFER PAYMENTS 



AGRlCULTVREr-Continued 



PUBLIC ACCOUNTS, 1990-91 



• Saskatchewan Water Corporation Moose Jaw Sask 30,241,926 

• Scotia Gold Co-Operative Ltd Kentville NS 257,356 

• Universite McGili Montreal Que 1 12,002 

Contributions under the Canadian Agri-Food Development 
Initiatives $10,516,500 

• ADLIC Moncton NB 402,583 

• Alberta Dairy Herd Improvement Services Edmonton Alia . . . 274,615 

• BC Dairy Herd Improvement Services Clearbrook BC 365,52 1 

• Canadian 4H Clubs 226,726 

• Canadian Western Agribition Regina Sask 120,690 

• Leduc ROP Test Station Leduc Alta 1 18,080 

• Ontario Dairy Herd Improvement Co Tofionto Ont 2,021,481 

• Ontario Swine Breeder's Association New Hamburg Ont 181,150 

• Saskatchewan Dairy Herd Improvement Corp Toronto Ont . . . 154,297 

• Scotia Swine Breeders Association Truro NS 102,138 

• Societe de Gesiion de la station porcine 

Drummond Que 1 24,370 

• University of Manitoba Winnipeg Man 258,415 

Contributions to bonafide farmers and ranchers, groups of 
farmers and small communities in Manitoba, Saskatchewan, 
Alberta and the Peace River of British Columbia for the 
development of dependable water supplies $7,143,529 

• Conquerville Water Co-op Ltd Maleb Alta 18635 1 

• County of Warner No 5 Warner Alta 474,592 

• Rural Municipality of MacDonald Sanford Man 467,812 

• Rural Municipality of Rhineland No 164 Altona Man 197,448 

• The County of Barrhead No 1 1 Bairhead Alta 128,445 

• Vulcan East Water Co-op Ltd Vulcan Alta 137,000 

Contributions under the Canadian Rural Transition 
Plan $2,050,500 

• Employment and Immigration Canada Ottawa Ont 2,050,500 

Contributions under the Atlantic Livestock Feed 
Initiative $8,886,900 

• Intergovernmental Affairs Province of Newfoundland & 

Labrador St John's Nfld 701,341 

• Nova Scotia Dept of Agriculture & Marketing 

Truro NS 2,587,081 

• Prince Edward Island Dept of Agriculture 

Chariottetown PEl 2,161,391 

• Regional Development Corporation Fredericton NB 3,437,087 

Contributions under the Tobacco Transition Adjustment Initiatives 

to assist in the orderly rationalization and diversification of 
the tobacco producing industry $7,056,900 

• Province of Ontario — Tobacco Producers Assistance Fund 6,474,000 

Contributions under the Alternate Enterprise Initiatives for 

the development of new crops and production technologies, 
marketing and processing opportunities which would benefit the 
tobacco growing regions $254,400 

Contributions under the national soil conservation 
I program $14,720,954 

• Province of Ontario — Ontario Soil & Crop 

Guelph Ont 791,750 

• PFRA — Agriculture Development and Diversification Board 

No 2 Fife Lake Sask 105,570 

• Agriculture Development and Diversification Board No 3 

fc_ Gravelbourg Sask 120,150 

■*, • Agriculture Development and Diversification Board No 4 

B Shaunavon Sask 1 17,234 

• Agriculture Development and Diversification Board No 6 

Coming Sask 127,955 

• Agriculture Development and Diversification Board No 8 

Moose Jaw Sask 1 72,638 

• Agriculture Development and Diversification Board No 9 

Herbert Sask 152,226 

• Agriculture Development and Diversification Board No 17 

Kindersley Sask 1 17,900 

• Blood Indian Reserve No 148 Stand Off Alta 214,619 

• Sandy Lands Soil Management Association Melita Man I2I360 

• Sask Indian Agricultural Program Inc Saskatoon Sask 191,184 

• Siksika Nation No 146 Gleichen Alta 1 17,123 



• Wheatland Conservation Area Inc Swift Current Sask 172,800 

• New Brunswick Department of Agriculture Fredericton NB . . . 25 1 ,992 

• Alberta Research Council Edmonton Alta 300,500 

• University of Saskatchewan Saskatoon Sask 385,355 

• Federation des producteurs maraichers du Quebec (Project 

Norton Creek) Longueuil Que 466,277 

• Minister of Finance Quebec Que 450,000 

Contributions to livestock producers, in the drought-affected 
areas of Quebec $ 1 ,7 1 8.862 

• PFRA — La Regie des Assurances agricoles du Quebec 

Levis Que 1,708,057 

Contributions to provide for the orderiy reduction and main- 
tenance of a rationalized grape and wine industry through a 
federal provincial adjustment program $7,461,800 

• Province of Ontario Toronto Ont 7,373,342 

Contributions under the Special Atlantic Livestock 
Initiative $835,300 

• New Brunswick Cattle Marketing Agency Fredericton NB .... 125,578 

• New Brunswick Hog Marketing Board Fredericton NB 1 85,68 1 

Contributions under the Temiskaming Grain Marketing 
Cooperative $350,000 

GRAINS AND OILSEEDS PROGRAM $105,131,554 

Grant to the sponsor of the IV International Workshop of Gluten 
Proteins $2,993 

Assistance to producers with respect to crop losses due to 
drought conditions in 1988 $1,664,385 

Canola Council of Canada to promote improvement in the manu- 
facture of Canadian rapeseed products $400,000 , 

Membership fee in the International Association for Cereal 
Chemistry $6,245 

Contribution to the POS pilot plant Corporation $2,000,000 
Contribution to the Canada Grains Council $ 1 80,000 

Contribution under the Canadian Crop Drought Assistance Program 
Quebec $14,122,728 

Payments in connection with the Prairie Grain Advance 
Payments Act $32,6 1 7,982" * 

Cash Flow Enhancement Program $51,977,824 

Contribution to the Canadian International Grains Institute 
Winnipeg Man $1,774,517 

Contribution to fees for membership in the International Wheat 
Council $384,634 

Payments to millers in Western Canada to equalize fi-eight 
'stop off' charges between Eastern and Westem Canada on 
grain processed into flour for export $246 .}■<,■ ^.. 

Canadian Livestock Feed Board $16,794,901 

Freight assistance on feed grains including assistance 
in respect of grain storage costs in accordance with 
terms and conditions prescribed by the governor in 
Council $16,653,808 

• Burgess Feeds Limited Agassiz BC 1 1 2,603 

• Canada Packers Limited Edmonton Alta 6393 

Lethbridge Alta 682 

Port Williams NS 613,331 

Summerside PEI 284,8 1 6 

Sussex NB 635,882 

St Mary's Ont 2,875 

Truro NS 506,984 

• Clarence (KloosterhoO Farm Services Truro NS 263,185 

• Clearbrook Grain & Milling Company Limited Clearbrook 

BC 123,405 

• Cook's Chick Hatchery Ltd Tturo NS 1 19,579 

• Co-op Atlantic Moncton NB 1,423,298 



TRANSFER PAYMENTS 7.3 



PUBLIC ACCOUNTS, 1990-91 
XGRICULTVRE— Concluded 

$ 

• Cooperative Federee de Quebec Montreal Que 652,088 

• Cooperative de Services Agricoles d'Abitibi Quest 

LaSarre Que 1 14,153 

• East Chilliwack Agricultural Cooperative Chilliwack BC 850,646 

• Ewos & M & H Feeds Surrey BC 225,473 

• WA Fleming Limited Truro NS 231,942 

• Masterfeeds Limited London Ont 1,972,605 

Cavan Ont 9,247 

Edmonton Alta 10,809 

Guelph Ont 7,964 

Hampton NB 37,637 

Kensington PEl 76,319 

• Mic Mac Feeds New Minas NS 127,813 

• Moulees Atlantic Limited Clair NB 173,058 

• Nutrinor Cooperative Agro-Alimentaire du Saguenay St- 

Bruno Que 132,808 

• Otter Farm & Home Co-op Aldergrove BC 322,506 

• Prince Edward Island Elevator Corp Kensington PEI 346,641 

• Ritchie Smith Feeds Inc Abbotsford BC 842,885 

• Scotia Farm Services Ltd Kentville NS 178,813 

• Scotsbum Co-op Services Ltd Scotsbum NS 109,606 

• Sure Crop Feeds Limited Grindrod BC 159,535 

. Top Notch Nutri Abbotsford BC 704,332 

• Top Shelf Feeds Inc Duncan BC 464,527 

• United Feeds Armstrong BC 87,806 

Edmonton Alta 1 7,467 

Lethbridge Alta 236 

Midnapore Alta 147 

• Valley Feeds Ltd Bum's Comer NB 282,219 

• Wall & Redekop Feeds Limited Abbotsford BC 135,097 

Contributions, on a special one time short term basis, 
to feed freight assistance claimants for losses incurred 
due to a decrease in freight assistance rates $139,501 ' '" ' •'" 

Contributions, on a special one time basis to a feed freight ' • «t- 'v" 

assistance claimant in the Yukon in anticipation of reindeer ->>■ ' '1 ' 

being added to the eligible list of livestock $1,592 ., • , ' » 

ATLANTIC CANADA OPPORTUNITIES 

AGENCY $228,854,529 ' ' ^■'■•" 

Department $228,854,529 

Grants to non-profit organizations to promote economic " ^ 
cooperation and development $7,375,232 

• Amec Halifax NS 

• Caf)e Breton Family YMCA Sydney NS 

• Capital Region Development Commision Inc Fredericton NB . 

• Carleton Regional Development Comm Woodstock NB 

• Chaleur Regional Development Commission Bathurst NB .... 

• Chariottetowm Area Development corp Charlottetown PEI . . . 

• Commission d'Expansion Economique de la Peninsule 

Tracadie NB 

• Fundy Region Development Commission Inc Saint John NB . . 

• Grand Falls Regional Development Commission Grand Falls 

NB 

• Holland College Charlottetown PEI 

• Innu Development corporation Ltd Goose Bay Nfld 

• Kent Industrial Commission Inc Buctouche NB 

• La Commission Industrielle de Nord-Ouest inc Edmundston 

NB 

• Lakeside Development Corporation Morell PEI 

• Miramichi Region Development Corporation Newcastle NB . . 

• NB Peat Producers Association Ltd Shippagan NB 

• PEI Potato Marketing Commission Charlottetown PEI 

• Preston and Area Development Fund East Preston NS 

• Restigouche Industrial Commission Inc Campbellton NB .... 

• RPC Research and Productivity Council Fredericton NB 

• Saint John YM-YWCA Inc Saint John NB 

• South East Economic Commission Inc Shediac NB 

• The 1991 Canada Games Society (PEI) Inc Charlottetown 

PEI 

• Tourism Industry Association of NB Fredericton NB 

• University of New Brunswick Fredericton NB 



301,858 
100,000 
142,393 
150,000 
150,000 
276,543 

150,000 
150,000 

150,000 
255,630 
100,000 
150,000 

150,000 
1 14,300 
150,000 
131,000 
100,000 
300,000 
150,000 
285,000 
100,000 
142,000 

570,000 
122,500 
394,000 



Vi'^Hff'^JiV,-''!*. 



• University of Prince Edward Island Chariottetown PEI 

Grant to Pictou County Economic Development Fund to promote 
economic development $2,200,000 

• Pictou County Economic Development Fund New Glasgow 

NS -. 

Grants under the Fisheries Alternatives Programs $104,630 

Contribution under programs aimed at stimulating economic 
development in Atlantic Canada relating to small and 
development programs and activities $210,949,905 

Acan Windows Inc Downsview Ont 

Amec Halifax NS 

Ampal Pallets Inc Calgary Alta 

Andres Wines Atlantic Ltd Truro NS 

Annapolis Valley Peat Moss Co Ltd Berwick NS 

Antigonish Golf and Country Club Antigonish NS 

Apex Machine Works Limited Moncton NB 

Aqua Health Ltd Charlottetown PEI 

Archie's Welding Limited New Minas NS 

Arctic Systems Limited St John's Nfld 

Argentia Freezers & terminals Limited St John's Nfld 

Arm of Gold Enterprises Limited St Peter's NS 

Aspen-By-The-Sea Inc Brooklyn Nfld 

Atlantic Canada Plus Association St John's Nfld 

Atlantic Defence Industries Limited Bridgetown NS 

Atlantic Entrepreneurial Institute Memorial University 

St John's Nfld 

Atlantech Extrusions Inc Ste-Agathe-des-Monts Que 

Atlantic Gypsum Div Lundrigans-Comstock Comer Brook 

Nfld 

Atlantic Provinces Chamber of Commerce Moncton NB 

Atlantic Seafood Sauce Company Limited St Mary's Nfld . . . 

Auberge Gisele's Country Inn Baddeck NS 

Bale Verte Mines Reprocessing Inc Toronto Ont 

Banting Motel Limited Musgrave Harbour Nfld 

Barkley Systems Limited Sydney NS 

Bayside Holdings Ltd St John's Nfld 

Beothic Fish Processors Limited Badgers Quay Nfld 

Breakwater Books Ltd St John's Nfld 

Britex Ltd Pointe Claire Que 

Brookfield Golf & Country Club Limited Colchester County 



NS 

Brookville Warehouse Limited Saint John NB 

Bmnswick Data Inc Saint John NB 

Burnt Church Peat Moss Co Ltd Shippagan NB 

CB Mold Company (a partnership) Rexdale Ont 

Canada Packers Inc Shur-Gain Division Truro NS 

Canadian Association of Fish Exporters Ottawa Ont 

Cape Breton Canners Ltd Inverness NS 

Cape Breton Hydraulics Limited Sydney NS 

Cape Breton Wallcoverings North Sydney NS 

Cavendish Farms Moncton NB 

CDN Seabed Research Limited Halifax NS 

Cellpack Aerospace Limited Lunenburg NS 

Centre de Recherche sur les Aliments U de M Moncton NB 

Champlain Expositions Inc Toronto Ont 

Check In Nova Scotia Halifax NS 

Cherubini Metal Works Limited Dartmouth NS 

City of Sydney Sydney NS 

Clearwater Atlantic Fisheries Inc Sydney Mines NS 

Comeau's Sea Foods Limited Saulnierville NS 

Connors Bros Limited Harbour NB 

Conseil Economique du NB inc Moncton NB 

Crossley Carpet Mills Limited Traro NS 

Crown Fibre Tube Inc Kentville NS 

Cumberland Development Authority Amherst NS 

Dairytown Products Ltd Sussex NB 

Dalhousie University Halifax NS 

Datacor Atlantic Inc Moncton NB 

Deltaport Limited St John's Nfld 

Department of Industry Charlottetown PEI 

Diagnostic Chemicals Limited Charlottetown PEI 

Dyno-Vac Manufacturing (1980) Ltd Red Deer Alta 



$ 

259,965 

2,200,000 



3.526,875 
100,000 
955,012 
143,438 
417,576 
139,045 
114,782 
135,290 
120,039 
181,189 
333,098 
454,764 
109,284 

2,963,500 
220,189 

1,053,887 
493,119 

143,496 
107.998 
435,343 
762,434 

5.358,940 
148,637 

4,030,799 
175.417 
400,355 
111.246 
143.851 

131390 
164,729 
366,164 
222,083 

1,887,603 
221,813 
100,000 
132,300 
234,406 
553,767 
168,218 
128,963 
575.430 
200.000 

1.511.670 
250.000 
241.847 
189.753 
100.138 
925.079 
195.943 
129.000 
232.381 
117.664 
356.382 
113.063 
157.546 

1.340.204 
120.000 

8,658,538 
101,864 
465,822 



7.4 TRANSFER PAYMENTS 



PUBLIC ACCOUNTS, 1990-91 



ATLANTIC CANADA OPPORTUNITIES 

AGENCY— Continued 



*^>'iV/ yiMtV 



EJ Green and Company Limited Winterton Nfld 104,409 

East Hants Development Commission Shubenacadie NS 200,000 

Eastland Industries Limited Minto NB 109,150 

Edmundston Paper Box (1987) Edmundston NB 314,615 

EPC Industries Limited Amherst NS 149.875 

Eskasoni Economic Development Corp Eskasoni NS 125,500 

Exploits Valley Salmon Festival Grand Falls Nfld 1 14,872 

FTC Enterprises Ltd Charlottetown PEI 1 58,000 

Fahey Building Limited Goose Bay Labrador 148,093 

Federal Business Development Bank Halifax NS 150,000 

Fenwick Laboratories Limited Halifax NS 203,826 

Fisheries Assoc of Nfld & Labrador Ltd St John's Nfld 293,997 

Fisheries Resource Development Limited Halifax NS 203,534 

Fotografix Inc St John's Nfld 258,902 

Gaetan Lebel St-Quentin NB 100,051 

Ganong Brothers Limited St Stephen NB 2,350,597 

Geo-Resources Inc St John's Nfld 170,969 

Geomatic Technologies Incorporated Enfield NS 227,1 12 

Glenwood Kitchen Ltd Shediac NB 148,729 

Governor's Park Incorporated Limited Kelligrews Nfld 179,594 

Grand Falls Central Bakery Ltd Grand Falls NB 195,780 

Granite Town Motel Ltd Pennfield NB 524,037 

Green Acres Holdings O'Leary PEI 115,121 

Green Acres Produce Ltd O'Leary PEI 722,532 

Gully Fish and Food Products Co Ltd Shippagan NB 1 16,090 

Hansa-Sealand Ltd Moncton NB 107,685 

Helitactics Lid St John's Nfld 274,306 

Hospitality of Nfld and Labrador St John's Nfld 24 1 ,506 

Hotel Gander Limited Gander Nfld 681,805 

Humpty Dumpty Foods Limited Hartland NB 125,140 

Huntsman Marine Science Centre St Andrews NB 187,557 

IMO Foods Limited Halifax NS 228,764 

Idon Atlantic Inc St John's Nfld 1 19,639 

Inland Re-Refining Company Limited Truro NS 350,806 

Instrumar Limited St John's Nfld 148,960 

International Composites Incorporated Dartmouth NS 149,534 

Inverary Inn Resort Baddeck NS 538,523 

Investors Ten Inc Souris PEI 179,575 

Irving Tissue Limited Saint John NB 740,047 

Island Holdings Limited Moncton NB 122,654 

JD Irving Limited Saint John NB 724,03 1 

JJ Mackay Canada Limited New Glasgow NS 345,1 14 

Juniper Lumber Co Ltd Juniper NB 1 14,696 

KB Electronics ( 1 989) Limited Bedford NS 148, 1 70 

Keddy's Bathurst Hotel & Convention Ore Halifax NS 246,155 

Keddy's Halifax Hotel Halifax NS 837,197 

Kenloch Distillers Limited Mabou NS 640,295 

King Metal Fabricators Limited Darmouth NS 1 14,341 

Kingsclear Hotel and Resort Fredericton NB 260,804 

L' Association Coop des Pecheurs de I'lle Lameque NB 105,813 

La Cie de Tourbe Fafard Ltee Shippagan NB 244,822 

Lantic Sugar Limited Saint John NB 1,084,664 

Laurentide Chemicals Atlantic Ltd Richibucto NB 142,236 

Le Manoir Adelaide Manor Inc Dalhousie NB 214,689 

Lodgers Riverfront Corp Fredericton NB 2,493,931 

Loyalist Country Inn Inc Summerside PEI 835,875 

MBB Mechanical Services Limited Halifax Cnty NS 220,286 

MacDonald Maurice Tracadie NB 100,772 

Mandate Erectors & Welding Ltd Bathurst NB 100,178 

Marble Mountain Development Corporation Steady Brook 

Nfld 322,626 

Marcel Enterprises Ltd Fredericton NB 108.304 

Marine Adventures Assoc of Nfld & Labrador St John's 

Nfld 141,551 

Marine Atlantic Inc Moncton NB 237,500 

Marine Institute St John's Nfld 1,506,451 

Maritime Battery Ltd Bathurst NB 132,196 

Maritime Paf)er Products Limited Dartmouth NS 177.977 

Maritime Salt & Sand Ltd Moncton NB 1 15.700 

Matchless Inc St John's Nfld 293,325 

McCurdy Printing & Typesetting Limited Halifax NS 356,207 

McKenna Bros (1989) Limited Cardigan PEI 219,747 

Memorial University of Nfld St John's Nfld 2,459,389 

Micronav International Incorporated Sydney NS 148,632 



$ 

• Mid-Isle Farms Inc Albany PEI 176,059 

• Miramichi Airport Commission Ltd Chatham NB 588,167 

• Moore-Clark Co (Canada) Inc Vancouver BC 1 ,459,86 1 

• Mother Hubbard's Kitchen Cabinets Ltd Pearl Nfld 268,215 

• Mount Saint Vincent University-Library Halifax NS 398,587 

• Nadeau Ferme Avicole Ltee St-Francois de Madawaska NB ... 127,394 

• Negoot-Gook Salmon Farm Ltd Perth- Andover NB 101,112 

• Newfoundland Containers Ltd St John's Nfld 1 18,942 

• Newfoundland Exchequer Account St John's Nfld 12,120.156 

• Newfoundland Ocean Industries Assoc St John's Nfld 205,290 

• Newfoundland Resources & Mining Co Ltd Oakville Ont 657,343 

• Nordco Limited St John's Nfld 144,837 

• Northern Radar Systems Ltd St John's Nfld 340,443 

• Northside Development Corporation Goose Bay Labrador .... 262,419 

• North wood Industries Ltd Tide Head NB 159,842 

• Nova Aqua Salmon Limited Partnership Glace Bay NS 5.000.000 

• Nova Aqua Smolt Limited Partnership Glace Bay NS 183.339 

• Nova Pak Incorporated Debert NS 1,040,469 

• Nova Scotia Clam Company Limited Halifax NS 148,823 

• Nova Scotia Research Foundation Corp Dartmouth NS 1,885,019 

• Novacom Inc Mount Pearl Nfld 224,965 

• NovaGold Resources Inc Halifax NS 435,4 1 5 

• Nova Ski Limited Windsor NS 178,640 

• Ocean Pride Fisheries Limited Lower Wedgeport NS 101,01 1 

• Oceans Limited St John's Nfld 190,838 

• Oracle Audio Corporation Edmundston NB 345,712 

• Oxford Frozen Foods Limited Oxford NS 639,216 

• Parker Mountain Aggregates Limited AnnajK>lis Royal NS .... 122,370 

• Paturel Seafood Ltd Shediac NB 250.000 

• PCL & Eastern Packaging Limited Saint John NB 192,500 

• Pecheries Cap-Lumiere Fisheries Ltee Richibucto- Village 

NB 1 17,253 

• Pictou WaterFront Development Corporation Pictou NS 379.000 

• Plastics Maritime Limited Armdale NS 137.339 

• Potacan Mining Company Sussex NB 452.670 

• Power Software Limited St John's Nfld 666,767 

• Premium Automotive Tanks Incorporated Port Hawkesbury 

NS 104.994 

• Presswood Pallet Partnership Toronto Ont 5.8 1 2,495 

• Prince County Caledonia Club Inc Summerside PEI 150,793 

• Process Technology ( 1988) Limited Oromocto NB 134,412 

• Prodale Paper Industries Inc Concord Ont 832,020 

• Profect Entrepreneur Projet Mount Allison University 

Sackville NB 123,448 

• Provincial Airlines Limited St John's Nfld 1,066,375 

• Quidi Vidi/Rennies River Dev Foundation St John's Nfld 139,882 

• R Organ Limited Isle aux Morts Nfld 131,937 

• Regional Development Corporation Fredericton NB 11 ,286.885 

• Reid Atlantic Incorporated New Glasgow NS 126,875 

• Robinson-Blackmore Printing & Publishing St John's Nfld 261 .001 

• Roger Labonte Kedgwick NB 104,985 

• Rollo Bay Holdings Souris PEI 108,428 

• Royale Print & Packaging Limited Dartmouth NS 120,577 

• RPC Research and Productivity Council Fredericton NB 4,524,000 

• Saint Mary's University Halifax NS 106,260 

• Salter Street Films Limited Halifax NS 146,389 

• Sarsfield Foods Limited Kentville NS 157,067 

• Schooner Lounge Limited Summerville Nfld 106.196 

• Schurman Enterprises Ltd Summerside PEI 101,745 

• Scotia Farm Services Limited Kentville NS 714.590 

• Scotsbum Dairy Group Scotsbum NS 275,000 

• Sea Farm Canada St John NB 1 1 1,602 

• Sea Limited St Johns Nfld 166,130 

• SeaBright Corporation Limited St John's Nfld 125.752 

• SeaFreez Foods hicorporated Halifax NS 2,970,000 

• SeaGull Pewter & Silversmiths Limited Pugwash NS 247,322 

• Sea View Golf Club Limited North Sydney NS 142,582 

• Seimac Limited Dartmouth NS 1 13.330 

• Silver Motel Limited New Glasgow NS 144.504 

• Simul Tek Inc Fredericton NB 1 13,008 

• SME Limited Mount Pearl Nfld 277,269 

• Spry Point Co-operative Ltd Souris PEI 103,552 

• St John's Board of Trade St John's Nfld 187,762 

• Sucrerie Landry Ltee Caraquet NB 11 1,576 



TRANSFER PAYMENTS 7.5 



PUBLIC ACCOUNTS, 1990-91 



ATLANTIC CANADA OPPORTUNITIES 

KGE'SCV— Concluded 



i;...'I'f(j,t.. 



• Summerside Regional Development Corp Ltd Summerside 

PEI 

• Sun Mountain Development Limited Sydney NS 

• Systems Management Ltd Moncton NB 

• T S Simms & Co Limited Saint John NB 

• Travel Limited Dartmouth NS 

• Tay Falls Farms Ltd Fredericton NB 

• The Gunakara Sun Systems Limited Halifax NS 

• Telemedicine & Educational Technology St John's Nfld 

• Terra Inns Limited St John's Nfld 

• Terra Nova Biotechnology Co Ltd St John's Nfld 

• Terra Nova Shoes Limited Harbour Grace Nfld 

• The Linkletter Motel Ltd Summerside PEI 

• The Minister of Finance Halifax NS 

• Thomas Equipment Ltd Centreville NB 

• Tourism Industry Association of PEI 

• Town of Pictou Pictou NS 

• Town of Shelbume Shelbume NS 

• Trans-Atlantic Preforms Limited Sydney NS 

• Tri-Star Industries Limited Yarmouth NS 

• Triangle Kitchen Ltd Dieppe NB 

• Ultimateast Data Communications Limited St John's Nfld . . 

• Universite de Moncton Moncton NB 

• University College of Cape Breton Sydney NS 

• University of New Brunswick Fredericton NB 

• Wandlyn Inns Ltd Fredericton NB 

• Wear well Garments Limited Stellarton NS 

• Wentworth Valley Developments Limited Wentworth NS . . . 

• Western Destinations Inc Alberton PEI 

• White Hills Resort Limited Clarenville Nfld 

• Wink Industries Ltd Montreal Que 

• Women's Enterprise Bureau St John's Nfld 

• Woodstock Cold Storage (1990) Ltd St Andrews NB 

• 043277 NB Limited Saint John NB 



Liabilities in Atlantic Canada under the Small Businesses 
Loans Act $2,349,355 

• Banque Nationale du Canada for: 

World Largest Map Richibucto NB 

Liabilities under the Atlantic Enterprise Loan 
Insurance Program $5,875,407 

• The Bank of Nova Scotia for: 

Atlantic Sea Products Ltd Cocagne NB 

• Modem Marine Industries Ltd Argentia Nfld 

• Wilfield Investments Limited for: 

Mazel Mining Co Ltd Dartmouth NS 

• Landmark Credit Union Limited for: 

Arrow L M Inc of Canada Port Hawkesbury NS . . . 

• The Royal Bank of Canada for: 

Pioneer Fisheries Limited Tignish PEI 

• The National Bank of Canada for: 

EPA Limited Mulgrave NS 

• Softwood Fencing Supplies Ltd Doaktown NB 

• Roy Nat Inc for: 

La Ferme Piscicole Theriault Ltee Drummond NB . 



COMMUNICATIONS $109,192,704^^^ 
Department $106,828,949 

Spectrum management and regional operations Radio Advisory 
Board of Canada $45,000 

Cultural affairs and broadcasting institutions and public 
authorities in Canada in accordance with Section 35 of the 
Cultural Property Export and Import Act $1,698,127 

• Beaverbrook Art Gallery Fredericton NB 

• Cranbrook Railway Museum Cranbrook BC 

• London Regional Art & Historical Museum London Ont . . 

• Musee des beaux-arts du Canada Ottawa Ont 

• The Friends of the Provincial Museum Society Edmonton 

Alta 

• The Provincial Museum of Alberta Edmonton Alta 



426,101 
136,727 
154,120 
195,495 
105,018 
101,577 
100.897 
412,351 
587,544 
215,582 
165,916 
294,366 
14,818,358 
190,685 
112,000 
200,000 
252,500 
178,223 
190,263 
132,068 
311,242 
102,654 
184,923 
159,422 
574,160 
212,607 
130,235 
102,913 
513,726 
4,516,778 
271,301 
2.278,294 
119.548 



115,333 



228,753 
254,788 

165,099 

1,543,371 

808.327 

1,020,000 
459,000 

1.352,700 



119,976 
109,040 
304,974 
145,000 

189,000 
421.667 



Fathers of Confederation Buildings Trust Charlotletown 
PEI $1,507,000 

• Fathers of Confederation Buildings Trust Charlottctown PEI 

Grants to museums and other organizations in Canada for their 
operations, special projects, training, registration, purchase 
of equipment and construction of facilities $12,450,684 

• Art Gallery of Edmonton Edmonton Alta 

• Att Gallery of Ontario Toronto Ont 

• Art Gallery of Winnipeg Winnipeg Man 

• Association des Musees Canadiens Ottawa Ont , 

• Calgary Military Museums Society Calgary Alta 

• Direction Generale du Patrimoine Quebec Que 

• Glenbow Alberta Institute Calgary Alta 

• Maison Saint-Gabriel Montreal Que 

• Manitoba Museum of Man & Nature Winnipeg Man 

• Mendel Art Gallery Saskatoon Sask 

• Mennonite Heritage Village Steinbach Man 

• Ministre des Affaires Culturelles du Quebec Quebec Que . . 

• Mus6e d'Art Contemporain de Montreal Montreal Que 

• Musee de Charlevoix La Malbaie Que 

• Musee de la civilisation Quebec Que 

• Musee des beaux-arts de Montreal Montreal Que 

• Musee des Hospitalieres Montreal Que 

• Musee du Chateau Ramezay Montreal Que 

• Musee du Quebec Quebec Que 

• Musee Mccord d'Histoire Canadienne Montreal Que 

• New Brunswick Museum Saint John NB 

• Newfoundland Museum St John's Nfld 

• Nova Scotia Museum Halifax NS 

• Redpath Museum Montreal Que 

• Royal British Columbia Museum Victoria BC 

• Royal Ontario Museum Toronto Ont 

• Societe des Musees Quebecois Montreal Que 

• St Catharines Historical Museum St Catharines Ont 

• The Mackenzie Art Gallery Regina Sask 

• U'MISTA Cultural Centre Alert Bay BC 

• University of Alberta Edmonton Alta 

• University of British Columbia Vancouver BC 

• Vancouver Art Gallery Vancouver BC 

• Vancouver Museum Vancouver BC 

Grant to the Diefenbaker Foundation $ 1 ,500,000 

• The John Diefenbaker Society Saskatoon Sask 

Contributions to Canadian organizations to advance their 
research activities in the area of workplace 
automation $1,709,528 

• Societe Radio-Canada Ottawa Ont 

• Systemes Voix et Donnees Inc Montreal Que 

• Universite de Montreal Montreal Que 

Contribution to Telesat Canada for the acquisition in Canada of 
Anik-D spacecraft $ 199,992 

• Telesat Canada Gloucester Ont 



Contributions for the space industry development 
program $7,019,762 

• Canadian Astronautics Limited Ottawa Ont 

• Com Dev Limited Cambridge Ont 

• EDO Limited Calgary Alta 

• Optotek Limited Kanata Ont 

• Spar Aerospace Limited Ste-Anne-de-Bellevue Que 

Contributions under the Canada-Quebec subsidiary 
agreement on the development of communications 
enterprises $2,330,938 

• Centre de Promotion du Logiciel Laval Que 

• Consortel Enr Rimouski Que 

• Consortium de TdMvision Quebec-Canada Montreal Que 

• Institut national de 1 'Image Montreal Que 

• Spectel Communications Inc Montreal Que 

• T616point Inc Montreal Que 



1.507.000 



"' ,' 



7 . 6 TRANSFER PAYMENTS 



COMMUNICATIONS-Co/i/m«ec/ 



PUBLIC ACCOUNTS, 1990-91 



Contributions to Canadian organizations, associations and 
institutions to support the development of communications 
and information technologies in Manitoba $981,055 

• Canadian Healthcare Telematics Inc Winnipeg Man 

• The Manitoba Cancer Treatment & Research Foundation 

Winnipeg Man 

Contribution to the Telecommunications Executive Management 
Institute of Canada $193,000 

• Telecommunications Executive Management Institute of 

Canada Montreal Que 

Contribution to Neil Squire Foundation created under the 
IMAA regime Vancouver BC $100,000 

Contribution to the EDI International Institute $225,000 

• Institut EDI International Montreal Que , 

Contribution to Idacom Electronics $ 1 39, 1 60 

• Idacom Electronics Ltd Edmonton Aha , 



Contribution to Canadian Healthcare Telematics created 
under the IMAA regime $135,000 

• Canadian Healthcare Telematics Inc Winnipeg Man 

Contributions to national arts and culture service 
organizations $695,000 

• Canadian Conference of the Arts Ottawa Ont 

• Canadian Crafts Council Ottawa Ont 



Contributions to Canadian non-profit cultural organizations and 
institutions for arts and technology, management improvement, 
purchase of communications technological 
hardware $24,035,419 

• BI— Capitol Project Inc St John NB 

• British Columbia Sports Hall of Fame and Museum 

Vancouver BC 

• Canada Dance Festival Toronto Ont 

• Centre Culturel Franco-Manitobain St Boniface Man 

• Compagnie Jean Duceppe Inc Montreal Que 

• Concours de Musique du Canada Inc Montreal Que 

• Conference Canadienne d'architecture Montreal Que 

• Conseil des Metiers d'Art du Quebec Montreal Que 

• Corporation du Centre d'Art de Bale St-Paul Baie St-Paul 

Que 

• tcole nationale de Cirque Montreal Que 

• Edmonton Concert Hall Foundation Edmonton Alta 

• Espace Libre Montreal Que 

• Festival de Nouvelle Danse Inc Montreal Que 

• Festival de Theatre des Ameriques Montreal Que 

• Festival d'ete International de Quebec Quebec Que 

• Festival International de Jazz Montreal Que 

• Festival International de Lanaudiere Joliette Que 

• Fonderie d'Art d'Invemess Inverness Que 

• Hampton Theatre Committee Inc Hampton NB 

• International Mozart Competition Toronto Ont 

• Inter-Nation-Art Quebec Que 

• Jeux Canada Games 1991 Charlottetown PEI 

• King's Heritage Society Halifax NS 

• La Cite des Arts et des Nouvelies Technologies de Montreal 

Montreal Que 

• L' Agora de la Danse Montreal Que 

• Les Religieuses Hospitalieres de Saint-Joseph de Montreal 

Montreal Que 

• Meewasin Valley Authority Saskatoon Sask 

• Musee des beaux-arts de Montreal Montreal Que 

• Musee du Seminaire de Quebec Quebec Que 

• Musee Regional Laure-Conan La Malbaie Que 

• National Screen Institute Edmonton Alta 

• Norman Mackenzie Art Gallery Regina Sask 

• Nouvelies Varietes Lyriques Mont St-Hilaire Que 

• Quinzaine Internationale du Theatre Quebec Que 

• Rideau Canal Museum Corporation Smiths Falls Ont 

• The Dance Centre Vancouver BC 

• Theatre Aquarius Hamilton Ont 

• Theatre Plus Toronto Toronto Ont 

• Theatre Rideau Vert Montreal Que 

• Vegrevillc Cultural Association Vegreville Alta 



i 



104.430 
101.929 

1 19.076 

225,000 
139,160 

135,000 



555,000 
140,000 



200,000 

225,000 
145,000 
100,000 
108,000 
120,000 
165,000 
232,500 

700,000 
112,499 
195,000 
252,000 
231,284 
100,000 
150,000 
140,000 
335,000 
100,000 
100,625 
122,930 
250,000 
111,485 
518,451 

103,500 
426,600 

174,280 
557,000 
200,000 
766,811 
181,078 
106.000 
961387 
325,000 
170,750 
475,000 
108,450 
822,500 
120.000 
450,000 
153,000 



Contributions to support the film and video national 
service organizations $350,000 

• Cinematheque Canada Ottawa Ont 

Contributions under the Canada-Quebec subsidiary agreement 
on cultural infrastructure $ 1 1 ,943,477 

• Festival International de Lanaudiere Joliette Que 

• Ministere des Affaires Culturelles du Quebec Quebec Que 

• Theatre du Rideau Vert Montreal Que 



Contribution to support cultural enterprises infrastructure 
development in Manitoba $810,620 

• Cultural Development Industries Inc Winnipeg Man 

• Cultural Ventures Program Inc Winnipeg Man 

Contributions for the book publishing industry development 
program $7.57 1 .49 1 

• Arnold Publishing Ltd Edmonton Alta 

• Association for The Export of Canadian Books Ottawa Ont 

• Association of Canadian Publishers Toronto Ont 

• Canada Publishing Corporation Agincourt Ont 

• Canadian Book Publishers' Council Toronto Ont 

• Fitzheniy & Whiteside Markham Ont 

• Gaetan Morin Editeur Ltee Boucherville Que 

• General Publishing Co Ltd Don Mills Ont 

• Guerin Editeur Ltee Montreal Que 

• Harry Cuff Publications Ltd St John's Nfld 

• Hurtig Publishers Ltd. Edmonton Alta 

• Les Editions d'Enseignement Religieux FPR Inc Montreal 

Que 

• Les Presses de I'Universite Laval Ste-Foy Que 

• Lidec Inc Montreal Que 

• Modulo Editeur Inc Ville Mont-Royal Que 

• Mondia Editeurs Inc Laval Que 

• Reidmore Books Edmonton Alta 

• Thompson Canada Ltd Toronto Ont 

Contributions for the sound recording development 
program $4,4 1 7,939 

• Factor/Musication/Canada Montreal Que 

• OCIDR Montreal Que 

Contributions under the Canada-Ontario subsidiary agreement 
for cultural development $2,388,450 

• ICOMM & TE Taylor Construction Brantford Ont 

• Rideau Canal Museum Corporation Smiths Falls Ont 

• Sault Ste Marie Board of Education Sault Ste Marie Ont . . . 

Contribution to the Ex-Terta Foundation for the purposes 
of the Dinosaur project — Canada/China/Alberta/ 
Ex-Terra $1,467,000 

• The Ex -Terra Foundation Edmonton Alta 



116,750 



900,000 

10,308,500 

500.000 



266,441 
544,179 



220.865 
1.237.500 
117.264 
225.271 
109.798 
110.000 
131,956 
108,078 
117,541 
119,000 
250,000 

110,682 
107,007 
160,672 
175.661 
155.680 
132.868 
250,000 



3,482,696 
104,626 



1,618,750 
234,000 
224,000 



1.467,000 



Contributions to Canadian sound recording service oi^anizations 
in support of services and special projects $350,000 

Contribution to provide financial assistance for the establish- 
ment of an English language broadcast reading service for 
print-handicapped individuals $100,000 

Contributions to establish and operate a northern satellite 
distribution program $2,700,000 

Contribution toTV-5 $1,729,900 

• Consortium de Television Quebec Canada 

Montreal Que 

Contribution to the International Centre for the Study of the 
Preservation and the Restoration of Cultural 
Property $46,188 

Contribution for the extension of the Montreal Museum 
of Fine Arts $6,000,000 

• Musee des beaux-arts Montreal Que 

Contribution to the National Film Board of Canada $50,000 



772.000 



6,000.000 



TRANSFER PAYMENTS 7 . 7 



PUBLIC ACCOUNTS, 1990-91 
COMMUNICATIONS— Concluded 

$ 

Contributions to the Canadian Institute for Research 
on Culture $1,277,609 

• Cinematheque Quebecoise Montreal Que 212,127 

• On/Q Corporation Montreal Que 1 80,744 

Contribution to the Montreal Design Creation and Research 
Institute $251,000 

• Institut de creation et de recherche 

Montreal Que 251,000 

Contribution to the Montreal's Monument 
National $1,000,000 

• Ecole nationale de Theatre Montreal Que 1 ,000,000 

Contribution to Ecole nationale de cirque $500,000 

• Ecole nationale de cirque Montreal Que 450,000 

Contribution to West Prince County Craft Industry 
Development $13,000 , ,,,,.. 

Contributions created under the IMAA regime : ' ,''' 

Italy in Canada Ottawa Ont $ 1 7,400 " ' ' 

Association mondiale des radiodiffuseurs >l ' ' 

communautaires $5,000 • 

Canadian Institute of Audiovisual $150,000 

• Institut de Recherche CTIC Ottawa Ont 150,000 

Federation de Finformatique du Quebec $20,000 

Paul Gerin-Lajoie Foundation $25,000 - , 

International Festival of Film by Computer $27,500 ■, i-y 

Gravures Musicales Musimage $6,000 • • t ■ 

Troupe V La L' Bon Vent $5,000 • . 'r - 

Societe des musees quebecois $35,000 ' ,i ■ • '; • 

Musee de la Nouvelle-France $149,392 

• Societe du Musee de la Nouvelle-France Ste-Foy Que 149,392 

Fondation Lionel-Groulx $41,103 

Societe des graphistes du Quebec $100,000 

• Societe des Graphistes du Quebec Montreal Que 100,000 

Corporation pour I'avancement des nouvelles 
applications des langages $50,000 

Centre de promotion de sieges sociaux culturels au < 

Quebec $50,000 

Le Forum Video de Montreal $70,000 

Association canadienne des producteurs ' , ' 

de didacticiels $69,978 /■ [ 

Musee des arts de la scene $144,657 

• Societe pour le Developp)ement du Musee des Arts Montreal 

Que 144,657 

Festival de Lanaudiere $375,000 

• Festival International de Lanaudiere Joliette Que 375,000 

Societe d'edition de la revue Forces $225,000 

• La Societe d'Edition de la revue Forces Montreal Que 225,000 

Festival Abitibi-Temiscamingue $ 10,000 

Festival of Festivals $20,000 

Festival des films du monde $40,000 

Consortium de television Quebec Canada $285,320 

• Consortium de television Quebec Canada Montreal Que 285,320 

Filmex $40,000 

Faculte des sciences politiques de rUniversite Queen $5,000 . 

Ecole des hautes etudes commerciales de Montreal $500,000 

• Ecole des Hautes Etudes Commerciales de Montreal Montreal 

Que 500,000 

Musee des arts et traditions populaires $30,000 

Marche international du film, de la t^l^vision 
et de la video $60,000 



>:.Vy.: 



Canadian Foundation of Aboriginal Arts $125,000 

• Canadian Native Arts Foundation Toronto Ont 

Shaw Festival $50,000 

Canadian Film Celebration Society of Calgary $50,000 
Canada Pacific Publishing Society $25,000 
Association Internationale francophone des aines $10,000 
Montreal University $50,000 

Canada's share of the cost of international radio, telephone 
and telegraph organizations: The International 
Telecommunication Union Geneva 
Switzerland $4,758,260 

• The International Telecommunication Union Geneva 

Switzerland 



$ 

111,802 



Contribution to the Commonwealth of Learning for the purchase 
of communications and office automation equipment and 
services $1,250,000 

• Conunonwealth of Learning Vancouver BC 

Contribution to Alberta Telecommunications 
Research Centre $6,000 

Contributions to the Canadian Standards Associ